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在上市公司内部,完善的治理结构对公司发展起着相当重要的作用,本文从公司治理结构的角度出发,有效阐述了公司治理结构和盈余管理之间的相互关系,并在这个基础上以公司治理结构为基础,深入研究公司内部治理结构对盈余管理的影响。经调研得出结论,有效解决公司盈余管理问题的关键在于能否不断完善公司内部的治理结构。笔者结合多年实际工作经验,对两者关系进行深入研究并提出了一些有针对行的意见。
In the listed company, a sound governance structure plays a very important role in the development of the company. From the perspective of the corporate governance structure, this paper effectively explains the relationship between the corporate governance structure and the earnings management. On the basis of this, Governance structure as the foundation, and deeply study the impact of the internal governance structure of the company on earnings management. The research concluded that the key to effectively solve the issue of corporate earnings management lies in whether we can continuously improve the corporate governance structure. The author combines years of practical work experience, conducted an in-depth study of the relationship between the two and put forward some opinions of the targeted banks.