我国上市公司盈余管理的成因、手段及识别  

Causes,Means and Identification of Earnings Management of Listed Companies in China

作　　者：王芳[1] 

机构地区：[1]陕西职业技术学院,西安710100

出　　处：《价值工程》2012年第22期134-136,共3页Value Engineering

摘　　要：上市公司通过盈余管理掩盖企业亏损,粉饰会计报告,造成会计信息失真,阻碍了证券市场的健康发展。本文通过对我国上市公司盈余管理的成因,手段分析,提出了识别盈余管理的方法。The listed companies cover up the business losses and whitewash accounting reports through earnings management, resulting in distortion of accounting information, hindering the healthy development of the securities market. The paper put forward the identification methods of earnings management through the analysis of the causes and means of the earnings management of listed companies in China.

关 键 词：盈余管理 上市公司 手段 识别 

分 类 号：F272[经济管理—企业管理]