随着市场经济的日益扩大,上市公司盈余管理也越来越受到重视,盈余管理已经成为上市公司公司治理不可或缺的一部分。国内外对盈余管理的研究也十分丰富,本文从盈余管理的定义出发,对盈余管理的动机进行了研究,在此基础上分析了盈余管理的不利影响并提出了一些对策及建议。 With the expanding of the market economy, the earnings management of the listed companies is also paid more and more attention. Earnings management has become an indispensable part of the corporate governance of listed companies. Earnings management at home and abroad is also very rich in research. Based on the definition of earnings management, this paper studies the motivation of earnings management. On this basis, it analyzes the adverse effects of earnings management and puts forward some countermeasures and suggestions.