在企业经营过程中,企业盈余是最为重要的指标,所以盈余管理从未间断。上市公司实施盈余管理有客观必然性,从保护投资者的利益出发,实现中国证券市场上筹资者利益最大化向投资者利益最大化的转变。本文深入阐述了盈余管理产生的动机,提出了识别盈余管理方法,给出了盈余管理的治理策略。 In the business process, corporate earnings is the most important indicator, so earnings management has never stopped. There is an objective necessity for listed companies to implement earnings management. From the perspective of protecting the interests of investors, the realization of the maximization of the interests of investors and investors in China’s securities market can be achieved. This paper gives an in-depth explanation of the motivation generated by the Earnings Management, puts forward a method of identifying Earnings Management and gives a governance strategy of Earnings Management.