不同视角下的盈余管理

Earnings Management in Different Angles

文章以财务会计理论的基本问题为起点,对盈余管理存在的普遍性、管理者的行为动因与投资者的市场反应,以及盈余管理对会计信息披露质量进行分析,以期解决运用盈余管理协调会计信息时财务呈报与有效契约之间的矛盾,以满足企业管理者与市场投资者的利益需求。

Starting by the basic issues of the theory about financial accounting,the article analyzes the universality of earnings management,manager s action causes,investor＇s market reaction and the quality of earnings management on accounting information reveal,for solving the imbalance between financial reporting and subsisting contract by the application of earnings management as it coordinates accounting information,as part of the efforts to satisfy the beneficial needs of corporate managers and market investors.