随着我国经济的发展和资产市场的日趋成熟,投资者、债权人等相关利益者越来越重视会计信息的质量问题,要求企业披露的财务会计报告能客观反映其财务和经营状况。目前许多上市公司利用盈余管理手段调节利润,粉饰会计报表信息,通过“打擦边球”来避税,以实现上市公司经济利益最大化。在盈余管理与避税紧密关联的理念下,本文对国内外已有的部分盈余管理与避税问题的研究成果进行了初步的总结并给出了自己的看法。 With the development of our economy and the maturity of the asset market, investors, creditors and other relevant stakeholders pay more and more attention to the quality of accounting information. The financial and accounting reports required by the enterprises can objectively reflect their financial and operating conditions. At present, many listed companies use earnings management methods to adjust profits and whitewash accounting information to avoid taxation through “playing the ball” to maximize the economic benefits of listed companies. Under the concept of close relationship between earnings management and tax avoidance, this paper summarizes the research results of some existing earnings management and tax avoidance at home and abroad and gives their own views.