盈余管理是企业管理层在不违反会计准则的前提下,有目的地采取多种手段达到期望报告盈余的行为。由于信息不对称和公司治理结构不完善,上市公司管理层利用会计核算方法的可选择性、信息披露的滞后性等进行盈 Earnings management is the management of the enterprise without violating the accounting standards under the premise of using various means to achieve the goal of expected earnings. Due to the asymmetric information and the imperfect corporate governance structure, the management of listed companies make use of the selectiveness of accounting methods and the lag of information disclosure