上市公司盈余管理探讨

Discussion on Earnings Management of Listed Companies

通过分析上市公司盈余管理的理论及方法、上市公司盈余管理动机,提出了完善上市公司盈余管理的措施:建立经理人市场;完善上市公司融资指标;完善审计体系,加强注册会计师的审计监督;完善民事赔偿制度。

This article analyses the theory and methods on earnings management of listed companies, and studies the motives of earnings management of listed companies, ultimately puts forward some countermeasures to improve the earnings management of listed companies： establishing the managers market; improving the financing indicators of listed companies; improving the auditing system and strengthening auditing supervision of CPAs; improving civil compensation system.