上市公司盈余管理论文+案例手段+动机对策 第2页

盈余管理作为财务揭示的热点问题，自20世纪80年代始，就受到西方会计学者的广泛关注。在我国，随着股份有限公司的大量涌现和会计信息失真现象的日益严重，上市公司的盈余管理问题也日益引起人们的重视。由于盈余管理与会计信息质量关系密切，使得对上市公司盈余管理问题的研究成为了投资者、债权人和政府主管部门以及会计准则制定机构的关注重点。
本文在阐述盈余管理含义和特征的基础上，总结了我国上市公司盈余管理的主要动机，然后结合我国上市公司盈余管理的特定背景，分析了我国上市公司可能利用的盈余管理手段和方法，最后提出了规范我国上市公司盈余管理行为的对策。本文来自辣,文'论*文^网原文请找腾讯752018766

关键词  上市公司  盈余管理  会计准则 

毕 业 论 文 外 文 摘 要
Title    Discussion about Earnings Management Issues of Listed Companies in China                                      
Abstract
As a hot issue about financial reveals,earnings management has been paid attention to by western accountants since 1980s.In China,with the emerging of Co., LTD and increasingly serious phenomenon of Accounting information distortion,earnings management has drawn people's attention day by day.As a result of closing relationship between earnings management and accounting information,investors,creditors and administrators are paying more attention to the exploration of earnings management in listed companies.MSP430F247T单片机无线滴液监测系统设计
Based on explaining the definition and characters of earnings management,the paper summerized the main motivation of Chinese listed companies about earnings management.Meanwhile,it analyzed the possible measures and approches Chinese listed companies may use by combining certain background of Chinese listed companies.Finally,it put up with some strategies to standard the behavior of our listed companies.

Keywords  Listed Company  Earninggs Management  Accounting Standard

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