盈余管理行为下的内部控制优化  

The optimization of internal control under the behavior of earnings management

作　　者：侯文哲[1] 赵越[1] 

机构地区：[1]哈尔滨商业大学会计学院,哈尔滨150028

出　　处：《经济研究导刊》2016年第8期134-135,共2页Economic Research Guide

摘　　要：伴随着我国资本市场的迅速发展,利益不一致、道德风险、机会主义行为也日渐凸显,现有的内部控制程度不足以完全抑制盈余管理行为。通过讨论内部控制如何抑制盈余管理行为,并分析不当的盈余管理行为后果及其原因,从内部控制角度出发找出规范上市公司盈余管理行为的方式。With the rapid development of China＇s capital market,their interests are not consistent,moral hazard,opportunistic behavior has become more prominent,degree of existing internal control to completely inhibit the earnings management behavior. Through the discussion of internal controls to inhibit the earnings management behavior and to analyze the improper earnings management behavior consequences and the reasons,from internal control angle starting find regulate the listed companies＇ earnings management behavior.

关 键 词：内部控制 盈余管理 建议 

分 类 号：F27[经济管理—企业管理]