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盈余管理是企业管理当局为了自身利益最大化而进行的一种会计政策选择。在这一盈余管理过程选择中,会牵涉到各关联方的利益问题,是他们权衡利弊得失的结果,渗透着许多博弈的思想。从博弈角度看,盈余管理现象是否有一定必然性,如果有应如何用博弈思想作指导,来规范盈余管理行为。结合我国经济发展的特殊性,分析盈余管理的主要形式和影响因素,并针对其中的一些问题,探求一些可行的方法。
Earnings management is a kind of accounting policy choice made by corporate management authorities for maximizing their own interests. In this choice of earnings management process, the interests of related parties will be involved. They will weigh the pros and cons of the gains and losses and permeate many game ideas. From the game point of view, whether the surplus management phenomenon has certain inevitability, if there is how to use game theory as a guide to regulate the behavior of earnings management. Combining with the particularity of China’s economic development, the main forms and influencing factors of earnings management are analyzed, and some feasible methods are explored for some of them.