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本文从盈余管理的涵义出发,分析了我国上市公司盈余管理的几种常用手段,最后对如何治理上市公司盈余管理行为提出了四点建议。
Based on the meaning of earnings management, this paper analyzes several commonly used methods of earnings management in China’s listed companies, and finally puts forward four suggestions on how to manage the earnings management behavior of listed companies.