盈余管理是目前进行会计研究的一个热门课题。盈余管理是企业在选择不同会计政策、会计估计的时候,在合乎法律规定的前提下尽量选择使企业市场效益最大的行为,让企业成为市场效益最大化主体。企业在实现利益最大化的过程中,应该恰当、理性的对待盈余管理行为,只有在实际经营过程正确理解和运用,才能使企业实现经济效益最大化。 Earnings management is a hot subject in accounting research at present. Earnings management is the act of selecting the best enterprise market under the premise of lawful stipulation when the enterprise chooses different accounting policies and accounting estimates, and makes the enterprise become the main body of the maximization of market efficiency. In the process of realizing the maximization of profits, enterprises should treat earnings management behavior properly and rationally, and only when the actual management process is correctly understood and applied, can enterprises maximize their economic benefits.