盈利管理是企业管理部门通过利润操纵最终实现自身利益最大化的行为。近年来，管理部门会为了“完成”承包利润而调高利润；或者是通过“藏匿”利润和资产调低利润，以达到偷逃税费的目的，或为下年完成经济指标留下空间。此种盈利管理对企业、国家税收乃至整个国民经济的发展 Profit management is the business management department through profit manipulation ultimately to maximize their own interests. In recent years, management will increase profits in order to “complete” contracted profits or reduce profits by “hiding” profits and assets in order to evade taxation or leave room for economic indicators to be completed next year. Such profit-making management of the enterprise, the state tax revenue and the development of the entire national economy