盈余管理已经成为会计领域的重要研究课题,由于会计准则的弹性空间日趋收紧,盈余管理研究逐渐引起主流学术界的重视。本文重点理清盈余管理目前的研究动态,从盈余管理动机、盈余管理本质和新旧会计准则下的盈余管理研究等方面来进行阐述,最后在梳理相关文献的基础上展望未来研究方向,以期推动盈余管理研究。 Earnings management has become an important research topic in accounting field. Due to the tightening of the flexible space of accounting standards, the research of earnings management has gradually attracted the attention of mainstream academic circles. This paper focuses on the current research on Earnings Management, elaborates on the motivation of Earnings Management, the nature of Earnings Management and the earnings management under the new and old accounting standards. Finally, based on the review of relevant literature, the paper studies the future research direction in order to promote the earnings Management research.