企业盈余管理行为的探讨

盈余管理是管理人员运用判断以改变财务报告,使自己获益的行为。盈余管理的存在有其内在的和外在的原因,其动机反映了分红假设、债务契约和政治成本假设以及资本市场的需求压力。盈余管理尽管有一定的正面作用,但其负面作用也是不容忽视的,它损害了会计信息使用者的利益,对资本市场的发展存在不利影响,因而必须采取有效措施防止其滥用。本文简要论述了盈余管理的涵义、原因和动机、手法、后果之后,对如何防范盈余管理、提高盈余信息含量提出了若干建议。

On the Behavior of Earnings Management

Earings management occurs when managers use judgement to alter finan cial re ports in or der to ben efit them selves.Earn ings man age ment occurs be cause of in ter nal and exter -nal reasons.Its incen tives in clude capital market motivations,bonus plan,debt contracts,and po litical cost.Earnings man age-ment has positive as well as neg ative con se quences,so we must take steps to limit the overuse of earnings man age-meng.Af ter dis cussing its meaning,causes,incentives,meth ods and after math,this paper put s for ward some sugges tion to limit earnings manage ment,and in crease the infor ma tion con-tent.