摘要
盈余管理是公司管理层为实现自身效用或公司市场价值最大化等目的,进行会计政策的选择,从而调节公司盈余的手段。在我国特定的资本市场环境下,盈余管理的负面作用远远涵盖其正面作用,上市公司过多的盈余管理行为导致会计信息严重失真,有碍于资本市场资源配置功能。本文从我国上市公司盈余管理动因分析入手,提出了减少上市公司盈余管理行为的对策。
Earnings Management is a way which company managers use to select accounting policies to adjust the company earnings for their selfutility maximization or market value maximization. In China＇s special capital market environment, the negative effect of earnings management is far from covering their positive role. Excessive earnings management of listed companies conduct resulting in serious distortion of accounting information,which hinder resource allocation function of capital markets. This article analyze the motivation of earnings management from china＇s listed companies and propose countermeasures to reduce earnings management behavior of listed companies.
出处
《科技和产业》
2010年第4期104-106,共3页
Science Technology and Industry
关键词
盈余管理
动因分析
减少对策
earnings management
driver analysis
countermeasure
