近年来,利用盈余管理进行舞弊的现象愈发严重,盈余管理不但损害了企业自身的长远利益,而且会严重扰乱正常的市场经济秩序。本文从内部控制角度出发,分析内部控制五要素对盈余管理的影响,得出分析基本的结论,并在此基础上,本文提出了相关建议。 In recent years, the phenomenon of using earnings management to carry out fraud has become increasingly serious. Earning management not only harms the long-term interests of the enterprise itself, but also seriously disrupts the normal market economic order. From the perspective of internal control, this paper analyzes the impact of five elements of internal control on earnings management, draws the basic conclusions of the analysis, and on this basis, the paper puts forward some suggestions.