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伴随财务理论研究的愈发深入,盈余管理的模式也在随之变化。不过我国盈余管理仍尚未成熟,对于资本市场和证券市场的发展速度无法适应,当然也就存在了一些问题,对于证券市场的发展存在了一定影响。本文正是从我国上市公司入手。分析其盈余管理存在的问题,同时提出相应对策,希望对于上市公司的盈余管理有所帮助。
With the deepening of the research on financial theory, the pattern of earnings management also changes accordingly. However, the earnings management in our country is still immature, and the speed of development of the capital market and securities market can not be adapted. Of course, there are still some problems, which have certain influence on the development of the securities market. This article is from China’s listed companies to start. Analyze the problems of its earnings management, and put forward corresponding countermeasures at the same time, hoping to help the earnings management of listed companies.