盈余管理是企业为达到上市或增发的目的而经常使用的手段,随着我国会计准则的改革,企业盈余管理受到了一定的限制,但新的发展趋势由此产生。本文首先分析企业盈余管理发展的背景,然后系统论述当前发展的表现,并规划今后企业盈余管理治理的举措,以期为实践提供参考。 Earnings management is often used by enterprises to achieve the purpose of listing or issuance. With the reform of accounting standards in our country, the management of corporate earnings has been restricted to a certain extent, but the new trend of development has resulted. This paper first analyzes the background of the development of corporate earnings management, and then systematically discusses the performance of the current development, and plans the future management of corporate earnings management measures in order to provide a reference for practice.