盈余管理是微利上市公司扭亏为盈的重要手段,微利上市公司偏好于选用非经常性损益项目来改变利润。本文把盈余管理分为企业独立进行的盈余管理和企业依靠外界进行的盈余管理,在这两者的基础上分析我国微利上市公司进行盈余管理的主要手段。 Earnings management is an important means for profit-making listed companies to make a profit. However, the listed companies prefer to choose non-recurring profit and loss items to change their profits. In this paper, earnings management is divided into earnings management independently conducted by the enterprise and earnings management relied on by the outside world. On the basis of the two, this paper analyzes the main means of earnings management of the listed companies in China.