我国上市公司盈余管理产生的前提条件及治理对策

On the earning management's conditions of Chinese listed companies and the countermeasure strategies

随着我国证券市场的发展壮大,上市公司通过盈余管理操纵利润的现象也日益暴露出来。盈余管理作为上市公司难以根除的伴生现象,有其产生的条件和存在的基础。本文从分析盈余管理产生的前提条件入手提出治理盈余管理的对策。

With the rapid development of China's securities market ,the problem that the listed company tends to submit a place report of its earnings through the abuse of earnings management is becoming more and more serious . Though the abuse of earnings management is hard to eliminate, this paper still puts forward some countermeasures to it after a careful analysis of its prerequisites.