刍探企业盈余管理  

Comment On Earnings Management

作　　者：周志平[1] 

机构地区：[1]江汉大学商学院,湖北武汉430056

出　　处：《武汉市经济管理干部学院学报》2003年第2期44-47,共4页Journal of Wuhan Economic Administration Cadre's College

摘　　要：盈余管理不同于会计造假,它是在会计准则允许的范围之内,通过会计政策的选择和会计估计的变更等,合法地调节企业对外报告盈余的行为。当前,我国应进一步修订和完善会计准则等相关会计规范,改善公司治理结构和强化内部控制,加强对企业会计信息披露的外部监管,完善绩效考评制度和管理者薪酬制度,以规范企业的盈余管理行为。Earnigns management is different from the manipulation of profit. Ea rnings management is adjusting the earnings to be disclosed by changing the acco unting policies and estimation,which is permitted by the accounting principles.A t present,we should modify and perfect the accounting principles and related acc ounting rules;perfect the corporate governance structure and strengthen the inte rnal control;strengthen the outside supervision of accounting information disclo sure;establish an effective performance assessment system and reward the managem ent,to standardize the earnings management of companies.

关 键 词：盈余管理 企业 会计准则 会计信息披露 绩效考评制度 管理者薪酬制度 

分 类 号：F275[经济管理—企业管理]