浅析盈余管理的动因

Motive of earning management

盈余管理是企业管理人员通过影响报告盈余以达到私人利益或企业市场价值最大化的行为。由于中国证券市场和上市公司股权结构的鲜明特色,因而形成了我国企业盈余管理的具有中国特色的动因。盈余管理是一把双刃剑,应把其限定在一定的范围内,否则将严重影响我国证券市场的发展。

Earnings management is an intervention used to obtain personal gain through the external financial reporting process.Because of the vivid feature of the securities business of China and the share structure of the listed company,the text analyses the special motivation of earnings management.