煤炭上市公司实施盈余管理对中小股东利益的影响探讨

Discussion of influence on minority shareholders benefits of earnings management in listed coal enterprises

以煤炭上市公司实施盈余管理后中小股东受到的利益影响为出发点,分析对中小股东的好处及弊端,结合当前众多煤炭上市公司实施盈余管理的方法手段,分别从公司本身、股东自身以及政府多角度出发,最后提出煤炭上市公司实施盈余管理后保护中小股东利益的可行性策略。

Taking influence on minority shareholders benefits of earnings management in listed coal enterprises as a start point,the author analyzed advantages and disadvantages of minority shareholders,combined the current methods of earnings management in listed coal enterprises from the perspectives of the enterprises,shareholders and the governments,and provided feasible strategies of protecting minority shareholders benefits after managing earnings in listed coal enterprises.