真实性是财务会计信息的首要质量特征。近年来，不论是我国，还是世界其他国家，上市公司的会计信息失真现象十分严重，已引起各方关注。在这些失真的会计信息中，一部分纯属违背会计法规、会计准则的会计造假；而另一部分则是盈余管理所致。 一、盈余管理的涵义 对于什么是盈? Authenticity is the primary quality characteristic of financial accounting information. In recent years, whether in our country or in other countries in the world, the accounting information distortion of listed companies is very serious and has drawn the attention of all parties. Among these distorted accounting information, some are purely counterfeit accounting accounting rules and accounting standards; the other part is caused by earnings management. First, the meaning of earnings management For what is the profit?