盈余操纵浅析

Analysis of Earning Manipulation

本文从契约理论视角 ,分析了引发盈余操纵行为的动机因素及其存在的客观前提条件 ,提出要治理盈余操纵现象 ,必须加强对企业经营者的管理和监督 ,缩小会计准则的选择空间以及加强会计和审计职业队伍的建设 ,提高会计和审计人员的职业道德素质。

To govern the phenomenon of earning manipulation after analyzing the motivation and condition of earning manipulation from the perspective of contracting theory, this article suggests that we must, strengthen the supervision of enterprise operators, reduce the selectivity of accounting standards and promote the moral professional quality of accountants and auditors.