我国上市公司盈余管理现状探讨

Exploration of the Earnings Management in China's Listed Companies

真实性是财务会计信息的首要质量特征。近年来,我国上市公司的会计信息失真现象十分严重。在这些失真的会计信息中,一部分纯属会计造假;而另一部分则是盈余管理所致。目前,由于上市公司过度盈余管理引致的财务丑闻使会计学界和公众都对虚假会计盈余问题的探讨进入了白热化阶段,笔者分析了我国上市公司盈余管理的现状、弊端,并对其约束和规范提出了解决措施和建议。

Reliability is the initial quality feature of finance accounting information. In recent years, false accounting information in listed company is very serious. Some of this false information belongs to accounting concoction, but the other is due to earnings management. The present situation of earnings management in China's listed companies is analyzed, problems are pointed out and suggestions are presented.