企业盈余管理行为动因和规范研究

On enterprise′s surplus administration behaviour motivation and norms

无论在国内还是国外,盈余管理在学术界都成为非常具有争议的公司行为。首先分析了盈余管理的行为动因,并在正确认识盈余管理与盈余造假的基础上,提出了规范企业盈余管理行为的措施。

Whether at home or abroad,earnings management in the academic community have become very controversial corporate behavior.This text analyzed surplus behavioral reason of management at first,and how to get a correct understanding on surplus management with foundation that surplus make the fake,and put forward the measure of standardizing enterprise′s surplus administration behaviour.