企业盈余管理现象剖析

An Analysis on the Enterprise Earnings Management Phenomenon

随着我国资本市场的发展和上市公司的大量涌现,盈余管理这种行为已成为比较普遍的现象。正确把握盈余管理的概念,立足我国国情,深入研究盈余管理行为,并由此提出防范措施是很有必要的。

With the development of the capital market in our country and the massive emerge of the companies going on the market,the behaviors of earnings management has become quite popular. It is necessary to correctly understand the concept of the earnings management, based on nation＇s present condition, and deeply study the earnings management. According to it, we should propose certain guarding measures.