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盈余管理包括应计盈余管理和真实活动盈余管理,其一直是会计领域的研究热点。近年来真实活动盈余管理开始受到人们关注,本文从资本市场动机、避税动机和契约动机三个方面分析了企业进行真实活动盈余管理的原因,探讨了费用操控、销售操控、生产操控和投融资操控等实施方式,并分析了真实活动盈余管理的经济后果以及相应的约束机制,提出了进一步的研究方向。
Earnings management includes accrued earnings management and real activities earnings management, which has been the research hotspot in accounting field. In recent years, the real activity earning management began to receive the attention of people. This paper analyzes the reason why the enterprise carries out the earning management of the real activity from three aspects: the motivation of capital market, the motivation of tax avoidance and the contractual motivation. The paper also discusses the cost control, sales control, production control and investment and financing control And other implementation methods, and analyzes the economic consequences of the real activity earnings management and the corresponding restraint mechanism, puts forward further research directions.