| 我国上市公司盈余管理问题初探 |
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| 引用本文： | 梁启翔. 我国上市公司盈余管理问题初探[J]. 山西青年管理干部学院学报, 2006, 19(4): 51-54 |
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| 作者姓名： | 梁启翔 |
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| 作者单位： | 共青团山西省委机关服务中心,山西,太原,030001 |
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| 摘 要： | 盈余管理是企业管理当局在遵循会计准则的基础上,通过对企业对外报告的会计收益信息进行控制或调整,以达到主体自身利益最大化的行为。在上市公司中,由于大股东利益和公司经理层自身利益的需要,盈余管理被广泛采用。盈余管理有诸多表现形式,可以通过完善会计规范、加强审计监控和加大监管力度等措施进行防范。
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| 关 键 词： | 盈余管理 上市公司 分析 |
| 文章编号： | 1008-8997(2006)04-0051-04 |
| 修稿时间： | 2006-08-15 |
A Tentative Study on the Earnings Management of the Listed Company in China |
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| LIANG Qi-xiang. A Tentative Study on the Earnings Management of the Listed Company in China[J]. Journal of Shanxi College For Youth Administrators, 2006, 19(4): 51-54 |
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| Authors: | LIANG Qi-xiang |
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| Abstract: | Earnings management means to control or adjust the information of the financial income in the report in order to maximize the interest,basing on obeying accountancy rules.Among listed companies,earnings management is widely adopted because of chief shareholders and corporation managers.There are many types of earnigs management,and they can be kept away through perfecting the accounting regulations,enhancing the auditing and control and so on. |
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| Keywords: | earnings management listed company analysis |
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