伴随着我国资本市场的快熟发展和逐渐完善,上市公司净利润的重要性愈加重要。因此,出现了管理层通过对会计政策的选择而实现特定目的现象,我们称之为盈余管理。本文从中国资本市场的固有特点出发,分析了中国上市公司盈余管理的动机问题。 With the quick development and gradual improvement of China’s capital market, the importance of the net profit of listed companies becomes even more important. Therefore, the emergence of management through the choice of accounting policies to achieve a specific purpose, we call it earnings management. Based on the inherent characteristics of China’s capital market, this paper analyzes the motivation of earnings management in China’s listed companies.