我国由于计划经济根深蒂固的影响，
股票的发行与上市一直带有计划性的色彩，最明显的表现在于额度控制与规模控制，并由此导致股票的发行与上市资格成为一项紧缺资源，使得市场中一直存在股票的供不应求现象，并给上市公司带来丰厚的资金回报。虽然公司法对公司股票上市有严格的规定，但由于公司股票上市给企业带来的回报，企业将通过合法的盈余管理行为，甚至违反制度粉饰财务报表，美化其公开市场形象，以达到上市目的。即使是已经取得上市资格的公司，也可能从进一步的盈余管理中获得巨额回报。
由此可见，盈余管理行为严重影响了会计信息的真实可靠性，误导了信息使用者的经济决策。本文将讨论我国上市公司股票上市发行中的盈余管理问题，深入剖析它的动因、类型、危害以及如何采取相应的措施将我国上市公司的盈余管理控制在适度范围内，从而促进和增强股票市场的稳健发展。
关键词：盈余管理，涵义，动因，方法，防范措施
ABSTRACT
Because of Chinese deep-rooted planned economy policy, the stock market has been issued with planned manner. The most obvious is the performance level control and the scale control, which resulting the stock issuance and listing eligible to become a scarce resources. So the market has been a shortage of stock and listed companies bring high return on capital. Although there are strict requirements on listing of companies, enterprises will use legitimate earnings management, and even to violate systems to modify financial statements and beautify its image of the open market, to achieve the purpose of listing. Even the listed companies, may also enjoy a huge return from the further earnings management behavior.
Thus, the earnings management behavior seriously affect the authenticity of accounting information and mislead users of the information in economic decision-making. This article will discuss Chinese listed companies’ earnings management behavior in issuing their shares , analyze its causes and types of hazards, as well as how to take corresponding measures to make the earnings management of listed companies in the appropriate scope of management control in order to promote and enhance the stock market to develop steadily.
Key words: Earnings management, The meaning, Causes, Methods, Preventive measures
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