随着我国股票市场规模的不断扩大,越来越多的上市公司出于各种各样的动机谋求在股票市场中立足,使得真实盈余管理成为我国上市公司粉饰财务信息的一种普遍性行为。本文通过分析上市公司实施真实盈余管理的动机与手段,提出抑制真实盈余管理的建议,有助于深化财务信息使用者对真实盈余管理的理解。 As the size of China’s stock market continues to expand, more and more listed companies seek to gain a foothold in the stock market for a variety of reasons, making real earnings management a general practice in China’s listed companies to gloss over financial information. This article analyzes the motives and means of implementing real earnings management by listed companies, and proposes proposals to curb real earnings management, which helps deepen the understanding of financial information users on real earnings management.