中国上市公司盈余管理的类型和方法研究

A Research on the Types and the Methods of Earnings Management by Listed Companies in China

从经济学角度揭示了上市公司盈余管理存在的必然性。论述了中国特定经济环境中上市公司盈余管理的动机。在此基础上 ,着重对上市公司盈余管理的类型和方法进行了系统研究。最后 。

From the perspective of economics, this paper reveals the necessity of exercising earnings management for listed companies and discusses their motives for doing so in the specific economic environment in China. On this basis, the types and methods of earnings management by the listed companies is systematically studied. Finally, some suggestions in policy are proposed on how to standardize the behaviours of the listed companies.