上市公司盈余管理的负面影响及其对策  

Negative Influences of the Earnings Management of Chinese Listed Companies and Countermeasures

作　　者：王静[1] 陶晓敏[1] 

机构地区：[1]南京经济学院会计学院,江苏南京210003

出　　处：《南京经济学院学报》2001年第5期35-38,共4页Journal of Nanjing University of Economics

摘　　要：本文阐述了上市公司盈余管理的动因、盈余管理的策略、具体操作手法及其对相关利益集团所产生的负面影响。同时，针对上市公司盈余管理中所存在的盈余操纵的问题进行了多角度、全方位的剖析，既分析了其产生的原因和造成的不良后果，又从改善公司的治理结构和强化内部控制、加强会计准则和制度建设、加强对社会中介机构的有效监督和法律约束等六个方面提出了遏制盈余管理消极影响的对策。This disquisition details the causes of the earnings management of Chinese listed companies, the policies of the earnings management, the techniques of its concrete operation and the negative - side influence to the benefit - related groups caused by it. Simultaneously, it analyses completely the issues of the earnings manipulation which exist in the earnings manage- ment of the listed companies from multipoint of view. It analyses the causes of the issues and the bad consequences as well as proposes the policies which can keep the bad influence within limits from six points such as : improve the administrative setup and strengthen built in control, strengthen the accounting standard and the accounting system construction, increase the efficient supervision and restrain in law to the intermediary organization in society.

关 键 词：上市公司 盈余管理 公司治理结构 负面影响 盈余管理操作法 

分 类 号：F275[经济管理—企业管理] F276.6[经济管理—国民经济]