上市公司盈余管理与会计准则的关系探析

Study on the Relationship between Profit Management of Listed Companies and Accounting Standards

对盈余管理的内涵进行界定,考察我国上市公司进行盈余管理的特殊动机,然后分析上市公司盈余管理与会计准则之间的关系,在此基础上,研究上市公司利用会计准则的漏洞与不足进行盈余管理的基本手段。

Based on the definition of profit management, the paper studies the special motives of profit management of the listed companies in China, and then analyzes the relationship between profit management of the listed companies and the accounting standards. At last, it studies the basic methods the listed companies used for profit management by taking advantage of the loopholes of the accounting standards.