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盈余管理是指企业经营管理者在一系列的会计政策中选择那些使自身效用或公司市场价值最大化的会计政策以对企业盈余进行操纵的行为。企业的盈余管理会导致会计信息失真,误导信息使用者,影响国家宏观决策,危害市场优化资源配置功能的发挥。现在,我国企业进行盈余管理的行为相当普遍,特别是受人关注的一些上市公司利用盈余管理,操纵利润,发布虚假会计信息,在社会上造成了不良的影响。当前,企业进行盈余管理的目的各异,有的是为了完成上级规定的考核指标以期兑现奖金,有的是为了获得信贷而粉饰财务报表,有的为了减少纳税,有的为了政治目的等等。一些学者对上市公司的实证研究表明,上市公司为了发行股票或配股,为了保持绩优形象或为了不被特别处理等原因进行盈余管理的现象极为严重。
Earnings management refers to a series of accounting policies that enterprises managers choose to make their own use or maximize the market value of the company's accounting policies to manipulate corporate earnings behavior. Enterprise earnings management will lead to distortion of accounting information, misleading users of information, affecting the national macro-decision-making, endangering the market to optimize the allocation of resources to play. Nowadays, the behavior of earnings management of Chinese enterprises is quite common. Especially some listed companies that are concerned about the use of earnings management, profit manipulation and false accounting information release have adverse social impacts. At present, the purpose of corporate earnings management is different, some in order to complete the assessment indicators set by superiors in order to cash, some to obtain credit and whitewash financial statements, and some to reduce taxes, and some for political purposes and so on. Some scholars' empirical research on listed companies shows that the phenomenon of earnings management of listed companies in order to issue stocks or share rights, to maintain a good image or not to be handled in particular is very serious.