资产重组中的盈余管理手段及对策

Analysis on the Profit Management in Asset Reorganization

盈余管理是企业管理当局在会计准则允许的范围内,为了实现企业价值最大化所进行的会计政策选择。但是,从本质上分析,盈余管理是有悖于财务会计信息质量特征的,它影响了会计信息的可靠性和相关性,其实质是对会计准则和公司法的一种挑战。剖析资产管理过程中常见的盈余管理手段,探讨在企业兼并收购和资产剥离两种情况下盈余管理的具体形式及其影响,并在此基础上分析如何规范在这两种资产重组过程中出现的盈余管理现象是很有理论意义的。

Profit management is the choice of the company＇s administration in maximizing the profit without breaking the accounting rules. However, profit management violates the quality of the accounting information, affecting the liability and correlation of accounting information. Essentially, profit management challenges accounting rules and the corporation law. Analysis on the common ways of profit management in asset management, namely M＆A acquisition and asset divestiture, and their influence will be significant. Further more, on this basis, it is significant to analyze the regulation of the profit management appearing in the two kinds of asset reorganizion.