基于公司治理结构的盈余管理

Surplus Management Based on Companies Governing System

盈余管理是上市公司中普遍存在的一种现象,它与公司的治理结构有着密切的关系。本文介绍了当今比较流行的两种公司治理结构模式及我国公司治理结构的现状;分析了公司治理结构对上市公司盈余管理产生的影响,并提出了相关的对策建议。

Surplus management is a common phenomenon in listed companies, it is closely related to governing structure. The paper introduces two current governing structures models in China and current situation in the governance, analyzes the effect of structure in listed companies and gives advices on how to solve them.