盈余管理测度研究综述  

Summary of Measurement of Earning Meanagement

作　　者：周长青[1] 章永奎[1] 

机构地区：[1]厦门大学会计系,福建厦门361005

出　　处：《石家庄经济学院学报》2001年第3期263-268,共6页Journal of Shijiazhuang University of Economics

摘　　要：盈余管理又叫盈余操纵 ,意指公司的管理层为达到其个人效用最大化或公司市场价值最大化的目的 ,而对利润进行人为的“管理”或“操纵” ,使盈余信息失去了真实性。研究盈余管理首先要解决盈余管理的测度问题 ,西方有关赢余管理的测度模型主要有希利模型、迪安吉洛模型、琼斯模型、修正的琼斯模型和行业模型。 5种模型都已广泛应用于赢余管理的研究中 ,但各种模型的测度效果在西方仍存在着争论。总的来说 ,琼斯模型和修正的琼斯模型得到较多的认可。同时各种模型的理论基础也存在着一定的缺陷。Earnings management refers to the manipulation of corporation's management on the reported earnings for maximizing either personal utility or corporate value How to measure the extent of earnings management is the first problem to be solved in earnings management research There are five models for the measurement of earnings management,which are the Healy Model,the DeAngelo Model,the Jones Model,the Modified Jones Model and the Industry Model Although the five models have been widely used in earnings management research,there are many arguments on the measurement effect of these models In a word,the Jones Model and the Modified Jones Model are believed to be more exact in measuring earnings management In a while,there are some defects in the theory based on the models

关 键 词：盈余管理 测度模型 测度效果 会计信息 企业 

分 类 号：F234.4[经济管理—会计学] F275[经济管理—国民经济]