随着经济的发展，社会的进步，公司制企业成为了现代企业的主要组织形式。在公司制企业中盈余管理问题伴随着各种因素而出现，不当盈余管理行为带来了各种问题。特别是在目前经济危机的大环境下，企业有了更多的盈余管理动机和机会。本文分析了盈余管理行为产生的客观条件和主观动因，从其结果上分析了盈余管理的利与弊，并探讨了不当盈余管理行为的对策。对现在的经济环境中企业管理、产业管理有一定得现实意义。【关键词（本论文范文的主要论点）】盈余管理；管理机制；会计准则；信息披露Abstract：With economic development, social progress, the company has become a modern enterprise system the main organizational form of enterprise. Enterprises in the company's earnings management in a variety of factors associated with the emergence of improper earnings management behavior problems. Particularly in the current environment of economic crisis, companies have more earnings management motives and opportunities. This paper analyzes the earnings management behavior of the objective conditions and subjective motives, the results from an analysis of the pros and cons of earnings management and to explore the behavior of the improper earnings management measures. On the current economic environment, business management, industrial management must be realistic significance.
Key words: Earnings management; management mechanism; accounting standards; Information Disclosure
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