所谓盈余管理又叫管理利润 ,是管理人员利用自己的信息优势 ,运用判断以改变财务报告 ,从而使自己获益的行为 ;对于盈余管理的作用目前存在两种不同的看法。本文认为盈余管理的负面作用是巨大的 ,它会误导信息使用者对资本市场的健康发展产生负面影响 ,因而必须积极防止其滥用提出了七条防范措施。 The so-called earnings management, also known as the management of profits, is the behavior of managers using their own information superiority, the use of judgment to change the financial report, so that they benefit from the behavior of the role of earnings management, there are two different views. This paper argues that the negative effect of earnings management is enormous. It will mislead the users of information to negatively affect the healthy development of capital markets. Therefore, seven prevention measures must be put forward to prevent their abuse.