对我国上市公司盈余管理的原因分析

近年来,随着我国资本市场与会计市场的发展,作为财务会计揭示的热点问题,盈余管理日益受到中国学者的广泛关注,因此对盈余管理的深入研究具有极强的理论意义与现实意义。本文从公司法人治理结构存在缺陷、国家法规及会计准则体系不够健全、注册会计师审计监督缺乏力度等几方面对我国上市公司盈余管理的原因进行分析。

On the Causes of the Surplus Management of the Listed Companies in China

In the recent years,with the development of our country's capital market and fiscal market,the surplus management,as a hot point revealed by the financial accountants,has been increasingly concerned by Chinese scholars.Therefore,the thorough research on the surplus management is of great theoretical significance and realistic importance.This paper will analyze the causes of the surplus management of the listed companies in our country from the following aspects: the existing limitation in the management structure of the companies' juridical persons;the uncompleted national laws and fiscal principles;lack of strength in auditing surveillance to the registered accountants and so on.