公司盈余管理研究

 随着我国市场经济的发展，盈余管理情况越来越普遍。盈余管理是把双刃剑，适当的盈余管理更能反映公司经济状况，有助于提高盈余信息质量，有利于投资者、债务人等信息使用者的决策。过度的盈余管理，降低盈余信息的可靠性，影响公司声誉，阻碍资本市场资源优化。针对我国盈余管理的现状以及利益操纵行为，文章从盈余管理的概念着手，在全面分析我国公司盈余管理成因的基础上，提出了通过优化管理层激励机制、建立严格内控制度、提高会计信息披露透明度等方面的内部控制与建立和健全法律法规体系、强化独立审计人员监督制约作用等的外部监督相结合的方式防范和治理公司过度盈余管理行为。加强盈余管理的控制力度，能更好服务于公司乃至整个资本市场。
关键词： 盈余管理；利润；会计信息

Earnings Management Research

Abstract:  With the development of market economy in China, earnings management has become more and more common. Earnings management is a double-edged sword, the appropriate earnings management can reflect the state of the economy, help to improve the quality of earnings information, is helpful for investors, such as the debtors and other information users in decision-making. Excessive earnings management, reduce reliability of information, affect the company's reputation, hinder the capital market resource optimization. In view of China’s surplus management present situation and profit of manipulation behavior, this article from the concept of earnings management to overall analysis of the cause of earnings management, based on optimizing the management incentive mechanism, establish a strict internal control system, improving accounting information disclosure and other aspects of the internal control , establishing and perfecting laws and regulations system, strengthen the independent auditors to supervise and restrict the action of external supervision and management of excessive earnings management behavior. Strengthen efforts to control of earnings management, to better serve the company as well as the entire capital market.
Keywords: earnings management; profits; Accounting information

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