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我国证券业迅速发展,对企业财务信息的需求也在迅速增大,加之企业财务信息失真给社会造成的负面影响,特别当前金融危机下使人们对财务信息质量的要求越来越高。正是这种背景下,房地产企业的各利益相关者都需采取不同的措施,来规范房地产企业的盈余管理并保证其真实性,可靠性。本文首先分析了房地产企业盈余管理分析的意义,其次,从强化政府监管政策的执行力度;加强组织领导、确保盈余管理信息化顺利实施;合理提高资产的利用效率;加强对房地产企业盈余管理行为的事后监督,加大惩罚力度;房地产企业应该确定精细管财观念等方面就如何加强房地产企业盈余管理提出了自己的看法和建议,具有一定的参考价值。
The rapid development of China’s securities industry, the demand for corporate financial information is also rapidly increasing, combined with the negative impact of corporate financial information distortion to the community, especially under the current financial crisis people’s requirements for the quality of financial information is getting higher and higher. It is against this background that various stakeholders in a real estate business need to take different measures to regulate the real estate business’s earnings management and ensure its authenticity and reliability. This paper first analyzes the significance of earnings management analysis of real estate enterprises, and secondly, strengthening the implementation of government regulatory policies; strengthening organizational leadership to ensure the smooth implementation of earnings management information; reasonably improving the efficiency of asset utilization; and strengthening the earnings management of real estate enterprises After supervision, increase penalties; real estate companies should determine the concept of fine money management on how to strengthen the management of real estate earnings management put forward their own views and suggestions, with some reference value.