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虽然目前尚无盈余管理的确切定义，但以下解释比较流行： 盈余管理是会计政策的选择具有经济后果的一种具体表现。——美国会计学者斯考特(Scott)《财务会计理论》 盈余管理是为了获得某种私人利益(而并非仅仅为了中立地处理经营活动)，对外部财务报告进行有目的的干预。——美国著名会计学者Schiper 当管理者在编制财务报告和构建经济交易时，运用判断改变财务报告，从而误导一些利益相关者对公司根本经济收益的理解，或者影响根据报告中会计数据形成的契约结果，盈余管理就产生了。
Although there is no definitive definition of earnings management, the following explanations are more prevalent: Earnings management is a concrete manifestation of the economic consequences of the choice of accounting policies. - American accounting scholar Scott “Financial Accounting Theory” Earnings Management is a purposeful intervention in external financial reporting in order to gain some sort of private interest, not just to handle business activities neutrally. - When Schiper, the famous American accounting scholar, used judgment to change financial reports when preparing financial reports and constructing economic transactions, it misleads some stakeholders' understanding of the company's basic economic returns or affects the contracts formed according to the accounting data in the report As a result, earnings management has arisen.