基于制度性公共物品视角的盈余管理治理研究

On the Control and Governance of Earning on the Perspective of Institutional Public Goods

盈余管理是在公认会计原则允许的范围内,通过对会计政策的选择使经营者自身利益或者企业市场价值达到最大化的行为。近年来许多企业利用其所谓合理性,通过盈余管理来进行利润操纵的趋势越演越烈,加强盈余管理治理的重要性也越发凸显。由于制度性公共物品的可选择性、信息不对称性和估计性等特点,对企业盈余管理需求构成了内在的刺激效应,并出现了相应的盈余管理手段。企业盈余管理的治理,要从会计准则的完善、激励机制的改革和管理监督的强化等方面形成一套有机的约束机制。

Control of Earnings was a behavior to maximize the interest of operators or the market value by the choice of accounting policies within the allowed scope generally accepted. In recent years, the trend became worsen that many companies use the so-called rationality to manipulate the profit through control of earnings management, the importance of strengthening the control and governance of earning also increasingly highlighted. Due to the selectivity of institutional public goods, asymmetry and estimation of information, the needs of enterprise＇ control of earnings formed the internal stimulus effect and came out the correspondent means of control of earnings. The governance and control of en- terprise ＇ earnings should form a series of constraint mechanism from the improvement of the accounting standards, the improvement of the accounting standards, the reform of the incentive mechanism and the strengthening of the management and supervision.