我国上市公司盈余管理问题研究  

Studying on the Surplus Management of Listed Companies on the Market

作　　者：王继红[1] 贾香萍[2] 张元启 

机构地区：[1]天津铁路局沧州工务段,沧州302850 [2]中央财经大学,北京100081 [3]航空建设总公司,北京100011

出　　处：《中央财经大学学报》2004年第9期48-51,共4页Journal of Central University of Finance & Economics

摘　　要：盈余管理问题是理论界研究的一个热门话题 ,本文主要从上市公司盈余管理的原因分析入手 ,指出上市公司盈余管理的常用手段和识别办法 ,并提出包括完善法人治理结构、建立民事赔偿制度、解决国有股和法人股全流通问题、政府和企业转变理念以及进行全社会的道德教育和诚信教育等对策 ,以便有效治理盈余管理现象。The question about the surplus management is always the hot issue in theoretical fields From the exist reasons of the surplus management of listed companies on the market, following introduction of the common means and the identifiable methods about it, the article referred to some suggestions, which included the completeness of corporate governance , constituting the system of civil compensation, solving the question of state`s shares and corporate shares in circulation, turning the ideas of the government and enterprises as well as teaching for moral and honesty in whole society, in order to effectively solve the question

关 键 词：盈余管理 公司治理 非经常性损益 诚信教育 

分 类 号：F275[经济管理—企业管理]