我国上市公司盈余管理行为探析

A Study on Earnings Management of Chinese Listed Companies

盈余管理是目前会计信息失真问题的重要原因之一。通过盈余管理来操纵业绩更加具有隐蔽性、复杂性。本文主要是基于对我国所具有“中国特色”的盈余管理动因进行探讨,继而提出有效解决我国上市公司盈余管理问题的对策。这对于维护投资者的合法权益、净化证券市场的投资环境和促进证券市场的有序运行具有重要的意义。

The earnings management is one of the important reasons for the accountancy's information lose now. It's more concealment and complexity to manipulate the accomplishment by the earnings management. This article is mainly studying the earnings management of the “China special features'that our country has primarily, and then put forward the counter measures that will resolve the problem of the earnings management in our country effectively. It's important to maintain legal rights of the investor, decontaminate the investment environment of the stock market and the preface proceeding of the stock market.