| 我国上市公司盈余管理问题探析 |
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| 引用本文： | 郭媛. 我国上市公司盈余管理问题探析[J]. 广西财经学院学报, 2007, 20(1): 92-93,119 |
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| 作者姓名： | 郭媛 |
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| 作者单位： | 山东经济学院,会计系,山东,济南,250014 |
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| 摘 要： | 盈余管理是目前会计学研究的核心问题之一.本文首先对已有的盈余管理研究进行简要的评述,在此基础上,结合我国上市公司的实际情况,主要从融资来源和资本市场的角度,对我国的盈余管理进行了分析.
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| 关 键 词： | 上市公司 盈余管理 契约观 资本市场 |
| 文章编号： | 1673-5609（2007）01-0092-03 |
| 修稿时间： | 2006-03-20 |
Analysis on Earning Management of Listed Companies in China |
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| GUO Yuan. Analysis on Earning Management of Listed Companies in China[J]. JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS, 2007, 20(1): 92-93,119 |
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| Authors: | GUO Yuan |
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| Abstract: | Earning management is the core issue of current study on accountancy. This article firstly reviewed the existing research of earning management ; then in light with the actual situation of listed companies in China, from the perspective of financing source and capital market, analyzed the earning management in China. |
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| Keywords: | listed companies earning management concept of contract capital market |
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