我国上市公司盈余管理问题研究

Studying on the Surplus Management of Listed Companies on the Market

盈余管理问题是理论界研究的一个热门话题 ,本文主要从上市公司盈余管理的原因分析入手 ,指出上市公司盈余管理的常用手段和识别办法 ,并提出包括完善法人治理结构、建立民事赔偿制度、解决国有股和法人股全流通问题、政府和企业转变理念以及进行全社会的道德教育和诚信教育等对策 ,以便有效治理盈余管理现象。

The question about the surplus management is always the hot issue in theoretical fields From the exist reasons of the surplus management of listed companies on the market, following introduction of the common means and the identifiable methods about it, the article referred to some suggestions, which included the completeness of corporate governance , constituting the system of civil compensation, solving the question of state`s shares and corporate shares in circulation, turning the ideas of the government and enterprises as well as teaching for moral and honesty in whole society, in order to effectively solve the question