新会计准则下上市公司盈余管理分析

ANALYSIS ON EARNINGS MANAGEMENT OF LISTED COMPANIES UNDER ACCOUNTING STANDARDS

盈余管理是企业管理人员在会计准则允许的范围之内,为了实现自身效用的最大化或企业价值的最大化而做出的会计选择。文章首先对盈余管理的涵义进行界定,然后分析其产生的原因和行为动机,最后结合我国新会计准则下上市企业盈余管理的手段,提出规范上市公司盈余管理的建议。

Earnings Management is the accounting choice of enterprise management personnel in the accounting standards within the scope of the permit,in order to achieve the maximum effectiveness of their own business or to maximize the value of the accounting choices made.Firstly the meaning of earnings management is defined,and then its causes and motives are analyzed,some suggestions to regulate listed companies earnings management are provided by the measurement of the earnings management in the end.