盈余管理泛滥的制度原因与治理——基于中美资本市场的比较分析

盈余管理是导致会计信息失真,困扰资本市场有效运行的一大痼疾.其泛滥根本原因在于制度安排缺乏对滥用准则行为的有力制约,甚至产生诱导效果,而不是因为准则中存在可被利用的空间,与美国相比,我国的问题是尚未建立盈余管理的约束机制.治理盈余管理不能依靠修订会计准则,而应改进现有制度安排以强化阻碍力量,尤其政策上应变被动防范为主动查处,对滥用准则行为说"不".

Overflowing of Profit Control: Its System Cause and Countermeasures

Profit control brings false information to accounting and interferes with the effective operation of capital market. The basic cause of its overflowing lies in the systematic lack of powerful restriction, which even results in an inductive effect. So, to solve the problem of profit control, we must establish a restrictive system as America did, and be active in investigating and improving instead of revising current accounting rules.