盈余管理是阻碍会计信息质量提高的一大障碍,它受到财务报表各使用者的密切关注。本文通过全面理解盈余管理,从资本动机、代理成本、会计政策本身三个方面深入剖析其产生的必然性,并总结了我国目前上市公司进行盈余管理普遍采用的手段,进而提出相关的政策建议。 Earnings management is a major obstacle to the quality of accounting information, which is closely watched by users of the financial statements. In this paper, I fully understand the earnings management, from the capital motivation, agency costs, the three aspects of the accounting policy in-depth analysis of its inevitability, and summed up the current listed companies in China earnings management commonly used means, and then put forward relevant policy recommendations.