自从有了股票市场以来,上市公司业绩造假,操纵股价以及欺诈上市等现象屡屡发生,严重损害了社会股东的利益。本文首先简单介绍了上市公司操控利润的基本特征,然后分析了会计准则和企业盈余管理的内在关系,接着提出了当前比较有效的利用会计准则防控企业认为调节利润的措施和方法,旨在加强对上市公司的监管,提高会计信息质量,促进企业尤其上市公司的可持续发展。 Since the stock market has been listed, the performance of listed companies such as fraud, manipulation of stock prices and listing of frauds have occurred frequently, seriously damaging the interests of social shareholders. This paper first briefly introduces the basic characteristics of listed companies to control profits, and then analyzes the relationship between accounting standards and corporate earnings management, and then proposes the current more effective use of accounting standards to prevent and control measures and methods that enterprises consider to regulate profits, with a view to strengthening Supervision of listed companies, improve the quality of accounting information, and promote the sustainable development of enterprises, especially listed companies.