盈余管理是公司管理当局为了误导会计信息使用者对企业业绩的理解或影响那些基于会计数据安排的契约的结果,在法律和公认会计原则允许的范围内,在编报财务报告和“构造”交易事项以改变财务报告的结果时作出判断和会计选择的过程。本文对上市公司盈余管理的经验判断方法进行了探讨。 Earnings management is the result of corporate management’s misconduct of accounting information users’ understanding of business performance or the impact of those contracts based on accounting data, to the extent permitted by law and generally accepted accounting principles, in the preparation of financial reports and the “ ”The process of making judgments and accounting choices in the transaction to change the outcome of the financial report. This paper discusses the empirical methods of earnings management of listed companies.