旅游业上市公司盈余管理与审计意见关系研究

Correlation between Earnings Management and Audit Opinion of Listed Tourism companies in China

旅游业已经成为推动经济发展的一个重要力量,对旅游业上市公司进行财务审计关涉到旅游业的健康和可持续发展。盈余管理和审计意见作为衡量旅游业上市公司财务经营状况的两个重要因素,对其相互关系展开研究,有助于实现审计意见对旅游业上市公司盈余管理行为的监督和制约,从而消除内部风险,促进旅游业公司和产业的良性发展。

At present,tourism industry has become a major force driving economic development.The implementation of financial audit of listed tourism companies concerns the healthy and sustainable development of tourism industry.Earnings management and audit opinion are two major factors that can measure the status of finance and running of listed tourism companies.Studying the correlation between them is beneficial for realizing the role of audit option in supervising and restricting earnings management behaviors of listed tourism companies,so as to eliminate internal risks and promote a sound development and tourism companies and industry.