摘要
盈余管理是企业管理人员通过选择会计政策使自身利益最大化或企业市场价值最大化的行为。其产生有内在的动机及外部条件。盈余管理虽然降低了企业财务报告中信息的可靠性 ,但是要完全消除盈余管理却是不可能也是不必要的。我国目前的许多盈余管理行为对我国证券市场的发展产生了不利的影响 。
Earnings management is the behavior of managers to maximize their private benefits or the market value of the company through the choice of accounting policies. There are interior incentives and exterior conditions for earnings management. Although it impairs reliability of financial information, it is impossible and unnecessary to eliminate earnings management.Most of the earnings management in China brings unfavorable effects on China's securities market,so they should be regulated.
出处
《财经研究》
CSSCI
北大核心
2000年第3期33-38,共6页
Journal of Finance and Economics
关键词
盈余
盈余管理
会计政策
企业管理
earnings
earnings management
interior incentives
exterior conditions
cost benefit principle
positive effects
