浅谈企业盈余管理

Analyses on the Earnings Management

盈余管理是指当有选择会计政策的自由时,企业管理当局选择使其自身效用最大化或使企业价值最大化的行为。正因为盈余管理不同于会计造假,也不同于超出制度许可范围的盈余操纵,盈余管理问题已成为西方国家实证会计研究的重点之一。本文试图对盈余管理存在的客观务件及动机作出解释,接着分析了盈余管理的常用手段,并提出了有效规制盈余管理的具体措施。

Earnings management refers that the corporation authorities choose the accounting policies to get the maximization of their benefits or corporation value when they have the rights of decisions. Earnings management is one of the emphases of positive accounting research of the western countries, for it is different from accounting fake and earnings manipulation beyond the range of system permission. The article gives the explanation of objective conditions and motivations, analyzes basic means of earnings management, then puts forward the measures to efficiently supervise earnings management.