上市公司经营业绩评价与盈余管理研究

本文认为,目前我国上市公司盈余管理的主要动因是资本市场动机,即提升企业市场价值,获得配股资格,建立良好的二级市场形象,使自身收益最大化,但盈余管理大大降低了经营业绩的质量。应采取以下措施对其进行约束:第一,促进单一的评价主体向多元化评价主体转换,提高经营者盈余管理的代价;第二,增加对财务报告数据进行预先处理的深度和广度;第三,调整评价指标的选择;第四,建立和完善高质量的会计准则体系及信息披露制度,改革上市公司管理者报酬制度、聘任制度,推进企业价值管理等。

Research into Operational Performance Evaluation and Earnings Management of Public Corporation

Nowadays,the truthfulness of operational performance evaluation of public corporation reduces greatly. First of all,this paper analysis earnings manag ement and the reason why earnings management appears in operational performance evaluation from the point of operational performance evaluation;then puts forward tactics about how to promote the transformation from single main body to diver sified one;how to increase degree of depth and width on financial report data processing;how to adjust evaluation indices and how to establish and perfect a high quality system of accounting standard and information disclosure.