一、问题的提出盈余管理行为（ｅａｒｎｉｎｇｓｍａｎａｇｅｍｅｎｔ）是２０世纪８０年代中后期兴起的实证会计在行为会计研究方面的一个重要领域，那些企业经理人员在会计准则允许范围之内，为了实现自身效用的最大化或企业价值的最大化而作出的会计政策选择，一般均称为盈 First, the problem raised earnings management (earningsmanagement) is the emergence of empirical accounting in the mid and late 1980s in behavioral accounting an important area of ​​accounting research, those managers who within the scope of accounting standards, in order to achieve their own maximum effect Or the maximization of corporate value made by the accounting policy options, are generally referred to as surplus