摘要
随着我国证券市场的逐步发展,盈余管理已成为财务会计研究的新课题。首先阐述盈余管理的涵义,再剖析产生盈余管理行为的客观原因和内在动机,最后就如何规范上市公司盈余管理提出若干措施。
With the development of stock market in our country, earnings management has become a new study subject of financing and accounting research. This paper expatiates the definition of earnings management firstly, then it makes penetrating analysis on the objective causes and interior motivations of earnings management, and finally puts forward some relative precautionary measures to standardize the listed companies＇ earnings management.
出处
《莆田学院学报》
2006年第1期28-31,共4页
Journal of putian University
关键词
上市公司
盈余管理
防范措施
listed companies
earnings management
precautionary measures
