上市公司经营业绩评价与盈余管理研究

Operational Performance Evaluation and Earnings Management of Research Public Corporation

目前,上市公司经营业绩的真实性因管理当局的盈余管理而大大降低。本文从经营业绩评价的角度分析盈余管理及在经营业绩评价中出现盈余管理的动因,并提出了促进由单一评价主体向多元化评价主体的转换,增加对财务报告数据进行预先处理的深度和广度,调整评价指标的选择等,约束经营业绩评价中盈余管理的策略。

Nowadays, the truthfulness of operational performance evaluation of public corporation reduces greatly. First of all，this paper analysis earnings management and the reason why earnings management appears in operational performance evaluation from the point of operational performance evaluation; then put forward tactics about how to promote single main body to diversified one; how to increase degree of depth and width on advanced handle to financial repot data and how to adjust evaluation index. All of above tactics will restrain diversified operational performance evaluation.