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目前,我国上市公司实施盈余管理已十分普遍,然而盈余管理因其复杂性与多样性,存在着许多类似形成欺诈性质的过度盈余管理等问题,对资本市场危害极度严重。故此,为推动会计理论的有益发展,优化会计准则,提高、改革会计实务,有必要对大多数人们至今还未透彻全面理解的盈余管理做一番彻底的研究。本文从剖析盈余管理的目的入手,根据当今我国上市公司通常所采用的盈余管理手段及动机进行分析研究,并试论其影响,以供参考。
At present, the earnings management of listed companies in our country is very common. However, due to its complexity and diversity, earnings management has many problems such as excessive earnings management that is fraudulent, and it is extremely harmful to the capital market. Therefore, in order to promote the beneficial development of accounting theory, optimize the accounting standards, and improve and reform accounting practices, it is necessary to make a thorough study on the earnings management that most people have not thoroughly understood so far. This article begins with the purpose of analyzing the earnings management, analyzes and studies the earnings management methods and motivations commonly used by the listed companies in our country, and discusses its influence for reference.