| 我国上市公司盈余管理的背景与成因分析 |
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| 引用本文： | 戴桂荣. 我国上市公司盈余管理的背景与成因分析[J]. 天津市财贸管理干部学院学报, 2005, 7(2): 29-31 |
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| 作者姓名： | 戴桂荣 |
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| 作者单位： | 江苏商业管理干部学院,南京,210007 |
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| 摘 要： | 特殊的经济、制度、历史背景造就我国上市公司盈余管理有别于西方发达国家,发展成为会计造假。为消除其负面影响,限制其泛滥,本文从会计准则存在缺陷、公司制下的委托——代理契约存在“漏洞”以及信息不对称等方面分析我国上市公司盈余管理的深层原因,为防范和控制盈余管理提供参考。
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| 关 键 词： | 盈余管理 会计准则 委托——代理契约 信息不对称 |
| 文章编号： | 1008-9055(2005)02-0029-03 |
| 修稿时间： | 2004-12-02 |
Analysis on the Background and Contributing Factor of Surplus Management in the Listed Companies in China |
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| DAI Gui-rong. Analysis on the Background and Contributing Factor of Surplus Management in the Listed Companies in China[J]. Journal of Tianjin Institute of Financial and Commercial Management, 2005, 7(2): 29-31 |
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| Authors: | DAI Gui-rong |
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| Abstract: | Surplus management in the listed companies in our country is different from that in western countries just because of special economy, system and history background. So it, in China, eventually became cooking accounts. The essay, from different aspects, such as the flaws in accounting norm and agent contract and the unbalance in information, analyses the contributing factors, which offer the conferences to prevent and control the surplus management, to eliminate the negative influence and limit its spread |
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| Keywords: | surplus management accounting norm agent contract unbalance in information |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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