格力电器盈余管理探析  

Analysis of the Earnings Management of Gree Electric Appliances

作　　者：武梦宇 李爱琴[1] WU Meng-yu;LI Ai-qin(Xizang Minzu University,Xianyang 712000,China)

机构地区：[1]西藏民族大学,陕西咸阳712000

出　　处：《中小企业管理与科技》2021年第14期9-11,共3页Management & Technology of SME

基　　金：2019年西藏民族大学“研究生教学案例库建设项目”。

摘　　要：盈余管理是企业基于战略考虑对财务报告披露的会计信息加以调整以实现企业价值最大化的一种行为。研究盈余管理问题可以揭示企业的经营状况,规范企业信息披露,维护市场秩序。论文以格力电器实行销售返利政策进行盈余管理的行为为例,探索其盈余管理的影响与结果,以期为进一步规范上市公司的盈余管理行为提供借鉴。The earnings management is a kind of behavior that enterprises adjust the accounting information disclosed in financial reports based on strategic considerations to maximize the value of enterprises.The research of the problems of earnings management can reveal the operation status of enterprises,standardize the information disclosure of enterprises and maintain the market order.This paper takes Gree Electric Appliances's behavior of implementing a sales-rebate policy for earnings management as an example to explore the impact and results of its earnings management,so as to provide a reference for further standardizing the earnings management behavior of listed companies.

关 键 词：盈余管理 格力电器 销售返利 

分 类 号：F275[经济管理—企业管理]