盈余管理研究

Earnings Management Research

通过完善企业会计准则,建立健全公司的治理结构、外部监督机制和道德评价标准等措施来规范企业的盈余管理行为,分析了产生盈余管理的客观条件,论述了产生盈余管理的发展动机,提出了规范企业盈余管理的相关对策。

the text analyses the objective conditions of the producing of earnings management.Then,it put forwards four major motivations of producing earnings management. Finally, the text gives some feasible countermeasure to govem earnings management. Namely： perfecting relevant regulations, such as Company Law, Securities Law; perfecting enterprise＇s accounting criterion; perfecting the administration structure of company; perfecting external supervision mechanism; establishing morals evaluation criterion and so on.