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近年来,国内外一系列令世人瞩目的会计丑闻频频出现,以致投资者、公司员工及其他利益相关者遭受了巨大的经济损失,这与公司管理层的盈余管理行为有很大关系。本文首先对盈余管理的定义进行了界定,其次对盈余管理相关概念进行了辨析,分析了盈余管理的动因,最后提出相关的政策建议。
In recent years, a series of domestic and international accounting scandals that attract worldwide attention frequently appear, resulting in tremendous economic losses to investors, employees and other stakeholders, which is closely related to the management’s earnings management practices. This paper first defines the definition of earnings management, secondly, it analyzes the related concepts of earnings management, analyzes the motivation of earnings management, and finally puts forward relevant policy suggestions.