从公司治理结构谈盈余管理

Earnings Management Based on Corporate Governance

盈余管理是企业经理人在既定制度下的一种理性选择行为。导致盈余管理的影响因素是多方面的,其中一个重要制度因素是公司治理结构。公司内外治理结构均对盈余管理行为产生影响,所以我们要从加快国有股减持、建立约束激励机制、建立经理人市场和独立董事制度几个方面入手,尽量减少盈余管理。

Earnings management is manager＇s rational action based on the existed systems, One of the important factors that can influence on earnings management is the corporate governance structure, including inside and outside structure, We should consider the situation of China from the aspects of accelerated reduction of state - owned shares, establishing binding incentive mechanisms, the mature of managers market and independent director system, to minimize earnings management.