股权激励与盈余管理的问题研究

Research on Equity Incentive and Earnings Management

随着我国市场经济的飞速发展,股份公司越来越多的使用股权激励来激励管理人员,盈余作为一种可以影响公司股价的会计手段也被越来越多的采用,但由于相关政策与制度的不完善,也随之带来的相应的分险。因此,对股权激励和盈余管理的应该出台更多的政策来避免对相关方的利益造成巨大损害。

With the rapid development of our country's market economy,more and more stock companies use equity incentives to motivate managers.Managers usually adopt earnings management to achieve the purpose of obtaining equity.However,due to the imperfection of related policies and systems,it also brings the corresponding risk-sharing.Therefore,relevant departments should introduce more policies on equity incentive and earnings management to avoid causing great harm to the interests of the relevant parties.