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传统的应计利润盈余管理在会计准则和证券监管的逐步完善下,越来越举步维艰,面临的风险也越来越多。为了符合企业的预期盈余目标,企业的管理者倾向于通过改变交易时间或创造真实交易来达到预期效果。但是如果一味的实行真实盈余管理,可能会给企业带来危害。本文从真实盈余管理和企业财务绩效的概念出发,探讨了前者对后者的影响以及若干应对策略,以期为公司管理者提供参考。
With the gradual improvement of accounting standards and securities supervision, the traditional accrued profit and earnings management is getting more and more difficult and facing more and more risks. In line with the business’s expected earnings target, business managers tend to achieve the desired results by changing trading hours or creating real deals. However, blindly implementing real earnings management may bring harm to the enterprise. Based on the concept of real earnings management and corporate financial performance, this paper explores the former’s influence on the latter and some countermeasures to provide reference for the managers of the company.