盈余管理对会计信息质量的影响及对策

Influences of Earnings Management on Quality of Accounting Information and the Countermeasures

盈余管理是经营者不正确地利用会计准则等给与的空间,对会计信息进行人为调整,从而影响会计信息的质量,降低会计信息的使用价值。分析盈余管理的产生机理,明确其对会计信息质量的影响,并从五方面提出改进的措施。

Earnings management means that the operator doesn＇t properly use the space given by accounting standards, and adjusts the accounting information artificially, so the quality of accounting information would be influenced and the use-value of the information would be reduced. This article analyzed the production mechanism of earning management, pointed out the influences on the quality of accounting information and then put forward the improving measures.