上市公司“摘帽”的盈余管理过程与分析——以JL矿业为例

The Process and Analysis of Earnings Management of Listed Companies under Special Treatment——Take JL Mining as an Example

盈余管理行为日常存在于上市公司的经营活动中,特别是上市公司为避免连续三年亏损被退市。通过选择不同的会计政策或者真实的交易活动来改变财务数据,使利润数据被夸大,在一定程度上会误导公司的利益相关者,无法直接了解清楚公司的经营状况。本文通过结合JL矿业的情况,探究其盈余管理的手段和存在的问题,探寻其经济实质,提出相关治理方案,为利益相关者提供更可靠的财务数据。

Earnings management exists in the daily operation of listed companies,in order to avoid the listed companies being delisted due to three consecutive years of losses.Choosing different accounting policies or real trading activities to change the fi nancial data will make the profi t data exaggerated,which will mislead the company's stakeholders to a certain extent and make them unable to directly understand the company's operating conditions.Based on the situation of JL Mining,this paper explores the means and existing problems of earnings management,explores its economic essence,puts forward relevant governance plans,and provides more reliable fi nancial data for stakeholders.