盈余管理问题是当前国内外实证会计研究的重点课题之一。自20世纪80年代开始,西方财务会计理论界热衷于盈余管理的研究,本文从盈余管理产生的前提和存在的客观条件做一简要分析。 Earnings management is one of the key issues of empirical accounting research at home and abroad. Since the 1980s, western financial accounting theory circles have been keen on the research of earnings management. This article makes a brief analysis from the preconditions and objective conditions of earnings management.