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上市公司盈余管理不当阻碍证券市场健康发展,而纵观国内学者对盈余管理的研究发现,主体一般涉及到ST公司、亏损上市公司、国有控股上市公司等较多,而对于民营上市公司盈余管理的研究较少,这与民营经济的飞速发展不相匹配。本文结合民营经济的发展和现行会计准则,探讨民营上市公司盈余管理问题,在结合理论分析和实证分析的基础上,提出规范民营上市公司过度盈余管理的治理对策与防范措施。
The improper earnings management of listed companies hinder the healthy development of the securities market. Looking at the domestic scholars’ research on earnings management, it is found that the main subjects generally include ST companies, loss-making listed companies and state-controlled listed companies. However, for the earnings management of private listed companies Less research, which does not match the rapid development of private economy. Based on the theoretical analysis and empirical analysis, this paper proposes the governance countermeasures and countermeasures to regulate the excess earnings management of private listed companies, combining with the development of private economy and the current accounting standards.