我国上市公司盈余管理的变化研究

Study of Earnings Management Changes for Listed Companies

上市公司的盈余管理一直以来都是中外会计界关注的焦点问题。随着我国证券市场的不断规范和发展,上市公司盈余管理是否得到了有效的制约和控制,盈余管理的变化又受到哪些因素的影响,文章选取了我国深市A股的上市公司2001—2010年的数据为样本,通过统计分析得出我国上市公司盈余管理的变化趋势,并结合我国经济体制的改革、会计准则的变化和世界经济的发展状况,对我国上市公司盈余管理的变化进行深入剖析,发现我国上市公司盈余管理由于经济体制、会计准则和经济环境的影响,经历了先上升后快速下降,然后又见回升的变化趋势,最后详细分析了这种变化趋势产生的原因。

The earnings management of the listed company is cared by accounting field in china and abroad all the time.Stock markets in China continuously standardize and develop themselves.Have the earnings management of listed companies been controlled effectively？ What factors effect the change of earnings management？ The paper chooses the sample from 2001 to 2010,and finds the trends of the listed company through statistical analysis,and combined with the economic system reform and accounting rules of changes and the world economic development,and analyzes deeply the change of earnings management,then found out that the earnings management is effected by our country＇s economic system,accounting principles and economic environment.Earnings management undergoes a rapid rise first,and then down and then rise.finally a detailed analysis of the trends of the causes is given.