中国亏损上市公司盈余管理之规范分析

Normative analysis of earnings management in China'stroubled public corporations

盈余管理问题一直以来倍受中外会计学者的关注。作为公司管理的一部分,盈余管理不可避免地会受外界环境的影响,其更大程度上是公司管理人员出于战略考虑而权衡利弊做出的选择。目前中国正处于经济体制改革时期,试图建立有中国特色的社会主义市场经济,这一体制转轨时期产生了大量新的问题和现象,上市公司的盈余管理行为在某些程度上也将呈现出中国特色。为此本文将以亏损上市公司作为研究的切入点,结合中国现阶段的制度背景和经济环境对其盈余管理行为进行规范分析。

Earnings management is an important issue in accounting world.As a part of corporation management,it must be influenced by factors from outside.Now China is trying it's best to develop the market oriented economy.During this special period,many new issues will occur.Earnings management must be different from abroad.In this orticle,we choose the troubled public companies to analyze earnings management in China,considering China's special systems and economic environment.