浅议盈余管理方法与监管

Method and Supervision of Earnings Management

盈余管理作为一种常见的企业财务操作手段,虽然可以在短期内改善企业财务报表的表现,但其潜在的风险和对财务透明度的影响不容忽视。通过探讨盈余管理的应用现状、动机、方法及其监管措施,分析盈余管理在企业财务管理中的意义,并提出有关监管建议,为企业管理者、投资者、债权人及监管机构提供有价值的参考。

As a common means of corporate financial operation,earnings management can improve the performance of corporate financial statements in the short term.Still,its potential risks and impact on financial transparency cannot be ignored.By discussing the application status,motivation,methods,and regulatory measures of earnings management,this paper analyzes the significance of earnings management in enterprise financial management and puts forward relevant regulatory suggestions to provide valuable reference for enterprise managers,investors,creditors,and regulatory agencies.