上市公司并购的盈余管理问题分析  

Analysis of Earnings Management in Merger and Acquisition of Listed Companies

作　　者：巩健飞 GONG Jian-fei(School of Economics and Management of Xi'an Shiyou University,Xi'an 710065,China)

机构地区：[1]西安石油大学经济管理学院,西安710065

出　　处：《价值工程》2020年第36期42-43,共2页Value Engineering

摘　　要：近些年,我国市场经济发展迅速,企业面临着更加严峻的市场竞争,因此企业在不断研究能够保证企业稳定经营的对策,其中最为常见的措施之一就是开展盈余管理。本文就是针对盈余管理的开展原因、我国上市公司并购的盈余管理手段以及盈余管理风险防范对策进行的分析研究。In recent years,China's market economy has developed rapidly and companies are facing more severe market competition.Therefore,companies are constantly studying countermeasures that can ensure their stable operation.One of the most common measures is to carry out earnings management.This paper is an analysis of the reasons for the development of earnings management,the earnings management means of M&A of listed companies in China and the risk prevention measures of earnings management.

关 键 词：上市公司 并购管理 盈余管理 

分 类 号：F8[经济管理]