上市公司盈余管理问题分析

上市公司盈余管理问题分析

摘　要：盈余管理是20世纪80年代中后期兴起的实证会计研究的一个重要领域。盈余管理行为既包括管理人员利用职业判断调节账面盈余，也包括通过构造真实交易来操控利润，其结果就是严重损害会计信息质量，降低资源配置效率；任何盈余管理行为都具有动机性和干预性两个基本特征，并且都是以信息不对称为前提条件。会计信息反映着公司的盈利能力和务状况。本文将尝试分析盈余管理的涵义、盈余管理的基本特征、上市公司盈余管理产生的动因等基本概念，整合各专家学者的观点，重点论述上市公司盈余管理的相关问题及防范措施。
关键词：盈余管理；手段；对策

Analysis of Earnings Management of Listed Companies

Abstract：Earnings management is mid 1980's up an important empirical accounting research field. Earnings management behavior includes both management personnel with professional judgment, including adjusting book surplus through constructing authentic trade to control profits, the result is seriously damage the accounting information quality and reduce resource allocation efficiency; Any surplus management behavior have motivation sex and intervening two basic features, and are based on information right called the prerequisite. Accounting information reflects the company's profitability and service conditions. This paper will try to analyze surplus management connotation, the basic characteristics of earnings management, listed companies such as causes of earnings management motivation basic concept, integrate various experts and scholars point of view, this paper focuses on the listed company earnings management related problems and preventive measures.
Key words：Earnings management; The means; countermeasures

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