摘要
目前会计学界对盈余管理争论较大的原因,主要在于大家将盈余管理视为一个总体的概念。然而,盈余管理对市场资源配置的影响,可能是有效率的,也可能是非效率的。效率性盈余管理促进资源的有效配置,而非效率性盈余管理会误导投资者的决策行为,扭曲资源配置,甚至诱发会计舞弊,其本质上是一种寻租行为,因此,有关当局应当采取相应措施予以治理。
The argument at present over earnings management is vehement.The main cause is that everybody considers earnings management as a total concept.However,the influence of earnings management on the market resources disposition is probably either efficient or non-efficient.The efficient earnings management will promote effective allocation of resources,but the non-efficient earnings management will misguide the decision-making behavior of investors,then distort the allocation of resources and even induce accounting fraud.The essence of the non-efficient earnings management is a kind of rent-seeking behavior.So the authorities concerned ought to adopt corresponding measures to govern it.
出处
《学术问题研究》
2007年第2期29-34,共6页
Academic Research(Integrated Edition)
关键词
非效率性盈余管理
资源配置
后果
non-efficient earnings management
resources allocation
consequences
