过度盈余管理的经济后果分析

Analysis of Economic Effect of Excessive Earning Management

过度盈余管理会产生不利的经济后果,损害其他利益相关者的利益,对公司、中小股东、债权人、政府相关决策、资源有效配置、供应商和客户都产生负面的影响。分析上市公司通过变更会计政策、变更会计估计和调整非经常性损益来改变盈余数字,以掩饰企业财务的真实状况误导投资者等利益相关人,提出近年来对过度盈余管理现象愈演愈烈之势的警示。

The excessive earning management, on the contrary, damages the other stakeholders＇intersts as well as other correlates, resulting in negative effect on corporations, shareholders, creditors, government, resource collocation, providers and clients. Hereby a forewarning has been proposed against the overwhelming development of the management of excessive earnings in recent years, after providing an analysis on how public companies alter excessive earnings by varying accounting strategies, altering accounting estimations and adjusting non-recurring gain and loss so as to keep their true financial status furtive and to delude investors and related individuals in making decisions.