浅谈上市公司盈余管理的动因和治理

The Causes of Listed Companies’ Earnings Management and Its Governance

我国上市公司中盈余管理现象普遍存在。本文试从委托代理关系、会计固有特点和局限性、上市公司制度、政府行为等角度,分析了盈余管理行为产生的原因。阐述了对盈余管理的治理对策,包括完善会计准则和资本市场制度,完善公司内部监控机制和激励机制,加强外部监督和管理等。并在此基础上,提出了相应建议。

It is a universally acknowledged that profits from listed companied be managed properly. This paper analyzes the major causes of earnings management from listed companies based on agent-client relations, accounting characteristics and limitations, listed company systems and governmental behaviors etc.The paper also suggests possible policies for the governance of listed companies’ earnings management, i.e. the perfection of accounting standards, the improvement of internal supervision and motivation scheme, the strengthening of external supervision and management etc.