抑制房地产上市公司进行盈余管理的对策

Restraining Measures for Earnings Management of Listed Real Estate Companies

房地产上市公司的盈余管理行为是指为使经营者自身利益或企业价值最大化而利用预售制度和会计政策选择等多种手段影响盈余的行为。通过对房地产上市公司盈余管理行为的动因及手段进行分析,指出企业进行盈余管理对经济发展的影响,提出抑制房地产上市公司进行盈余管理的措施,以期达到增强信息使用者对财务信息的识别能力,利益相关方做出正确判断和决策,推动我国市场经济健康稳定地发展。

Earnings management of listed real estate companies is to pursue maximization of self-interest or corporate value. The advance sale system and accounting policy influence earnings. By analyzing the motive and method of earnings management of listed real estate companies, the paper points out that earnings management has an impact on the development of economy, and puts forward restraining measures for earnings management. Therefore, information users will make correct identification of financial information and the parties concerned will make right judgments and decisions, which is beneficial to the sound and stable development of China＇ s market economy.