应计盈余管理与真实盈余管理之比较

A Comparison of Management of Accrued Earnings and That of Real Earnings

对盈余管理的研究始于20世纪80年代,早期研究重点集中于应计盈余管理方面。伴随着经济业务活动的发展和法律法规的限制,近年来真实盈余管理受到越来越多的关注。文章从盈余管理的定义、动机、操作方式、影响因素、经济后果和治理手段等方面,对比分析这两种盈余管理行为,希望能为抑制企业的盈余管理提供一点参考。

Since 1980s, people have begun to do research on the management of earnings with its focus on the management of the accrued earnings in the early stage. But for recent years, they have begun to do more research on the management of real earnings due to the development of economy and the limitation of laws. For the reference of enterprises, a comparison is made of the two approaches of management from the perspective of their definitions, motives, influential factors, economic consequences and control methods.