摘要
盈余管理是实证会计理论的一个重要领域,本文探讨了在特殊制度背景下的我国上市公司盈余管理的手段,并有针对性地提出了防范我国上市公司盈余管理的建议,包括降低上市公司盈余管理的机会、削弱上市公司盈余管理的动力、加大监督和处罚的力度、塑造良好职业道德等。
Control of earnings is an important field of the theory of demonstration accountant. This text probes into its means in the special background of the mechanism and gives suggestion pertinently on how to prevent Chinese listed companies from control of earning, including reducing the chances, weakening the power, strengthening the supervision and punishment, and shaping good professional ethics.
出处
《现代情报》
北大核心
2005年第8期125-127,共3页
Journal of Modern Information
关键词
上市公司
盈余管理
手段
防范建议
listed company
control of earnings
means
advice of precautions
