我国金融行业上市公司盈余管理研究

Research on Earnings Management of Financial Industry Listing Corporation in China

文章选取独特的视角,从占据国民经济中重要地位的金融行业上市公司的盈余管理行为入手,分析金融行业上市公司的盈余管理动机、目的和手段,并结合具体的案例分析,针对金融行业上市公司的特点,从其内部控制、会计制度、信息披露等方面提出盈余管理治理建议。

This paper selects a unique perspective, focus on the earnings management behavior of the listing corporation in the financial industry, which plays an important role in the national economy, analyzes the financial industry＇s earnings management motives, purposes, means, proposes the listing corporation＇s earnings management recommendations combined with the specific cases and the characteristics of the financial industry.