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盈余管理问题是理论界研究的一个热门话题,现代会计报告系统中公认会计原则的局限性为盈余管理创造了很多机会和空间,而盈余管理的存在会削弱财务报告所提供的盈余信息的可靠性。有鉴于此,自20世纪80年代开始,西方财务理论界致力于盈余管理的研究,这一问题已成为当代实证会计研究的重点之一。本文拟对盈余管理产生的原因、采取的手段以及治理的一般方法进行探讨。
The issue of earnings management is a hot topic in theoretical research. The limitations of the commonly accepted accounting principles in modern accounting reporting system create many opportunities and space for earnings management. The existence of earnings management will weaken the reliability of the earnings information provided by financial reports . In view of this, since the 1980s, western financial theory has devoted itself to the study of earnings management. This issue has become one of the focuses of contemporary empirical accounting research. This article intends to discuss the reasons for earnings management, the methods adopted and the general methods of governance.