盈余管理产生的动因分析及其启示

The Analysis of the Causing of Formation and Elicitation of Earnings Management

盈余管理是一个有20年历史的研究课题。它的产生主要是基于受托责任的存在、债务合同的约束、合理避税的考虑、避免巨额政治成本、规避企业经营风险等,同时,会计准则的灵活性和时滞性、成本效益原则等为其提供了可能。通过对盈余管理产生和发展的原因分析,企业和各利益相关者可从中得到一些启示。

The management of the earnings is a subject with a history of 20 years. Its formation is mainly on the basis of commissioning responsibility, the restraint of debt contract, the consideration of decreasing tax, avoiding huge political costs, evading the risk of enterprise business, etc. The flexibility and time lag of accounting norms and the principle of cost profit contribute to that as well. Through analyzing the reasons why earnings management emerges and develops, enterprises and people who are correlated with every interest can receive some inspiration.