浅析我国上市公司盈余管理

Analysis on Earnings Management of Listed Companies in China

企业管理者为了大股东利益、追求政绩、使企业获得银行贷款、维护社会形象或增加内部积累等目的往往会采取盈余管理。应进一步完善会计准则和会计制度,加强会计人员的职业道德教育,以遏制企业过度的盈余管理行为。

For the purposes of defending the interest of its major shareholders,pursuing the political achievements,making enterprise get bank loans,and maintaining enterprise＇s social image,and increasing enterprise＇s internal accumulation,the enterprise managers should adopt the earnings management.The enterprise should further improve the accounting principle and accounting system,strengthen the accounting staff s＇professional ethics education in order to curb excessive earnings management behavior of enterprise.