我国煤炭行业上市公司盈余管理的策略及规范建议

摘 要：目前，盈余管理现象普遍存在。对报表信息使用者的影响日益加大，研究盈余管理的手段对报告信息使用者准确分析报表有很大的帮助。本文以盈余管理策略为主线，结合我国煤炭行业上市公司盈余管理活动的案例，对盈余管理的概念、策略等进行阐述。通过对策略研究达到帮助报表信息使用者减少盈余管理对决策的影响，提出针对其进行盈余管理活动的规范建议，帮助制度制定者完善制度减少盈余管理的空间等。
关键词：煤炭行业上市公司；盈余管理；报告信息使用者；规范建议

China's Coal Industry Earnings Management Strategy and Specification Recommends

Abstract：At present, the phenomenon of earnings management is widespread.It affects the information users more and more, so study means of earnings management to the information users an accurate analysis of the statements of great help. In this paper, earnings management strategy is the main line, combined with the case of China's coal industry earnings management activities, described the concept of earnings management, the strategies. The information users through the study met the strategy to help reduce the impact of earnings management decision-making, put forward the proposal of the earnings management activities for its specification, help system to develop the space to improve the system to reduce earnings management.
Key words：The coal industry listed companies；earnings management；information users；specification recommends
 

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