摘要
资本市场、接管市场、经理市场等公司外部治理和所有者、董事会、监事会与经理之间的制衡关系所形成的内部公司治理对盈余管理都有着深刻的影响。我国公司治理结构的不完善是产生盈余管理的重要原因。调整股权结构、建立董事制度、实施中小股东保障制度、完善激励机制是治理盈余管理的有效途径。
Surplus management commonly exists in businesses. Not only the company's external administration including the capital market, takeover market and the managers' market but also the internal administration formed by the equilibrium relations between the possessor, board of directors, board of supervisors and manager have profound effects on the surplus management. Based on the reality of company's administration in China, this paper makes a probe into the characteristics and main causes of surplus management and offers the related approaches to reduce the negative effects.
出处
《扬州职业大学学报》
2003年第4期12-14,共3页
Journal of Yangzhou Polytechnic College
关键词
公司治理
盈余管理
company's administration
surplus management
