非效率性盈余管理及其治理

Non-efficient Earnings Management and Its Governance

文章根据盈余管理对市场资源配置的影响,将其划分为效率性盈余管理和非效率性盈余管理。效率性盈余管理会促进资源的有效配置,而非效率性盈余管理会误导投资者的决策行为,扭曲资源配置,甚至诱发会计舞弊,其本质上是一种寻租行为,因此,有关当局应当采取相应措施予以治理。

This paper divides earnings management into efficient earnings management and non-efficient earnings management. The efficient earnings management promotes effective allocation of resources, but the non-efficient earnings management misguides the decision- making behavior of investors, then distorts the allocation of resources and induces accounting fraud, the essence is a kind of rent-seeking behavior. So the authorities concerned should adopt corresponding measures for governance.