我国企业财务披露管理行为探析

企业财务披露管理的行为具有多样性,而我国企业财务披露的管理行为存在着方式单一、主动性不高等问题.为了满足企业管理当局的自身效用和达到企业价值最大化,企业应通过盈余管理、保理交易、印象管理等管理行为的合理运用来实现其目标.但企业财务披露管理行为是一把双刃剑,要注意企业盈余管理方法的选择要合理,保理交易的程度要结合企业的实际情况,印象管理所表达与传递的信息要适中.

On Behavior of Enterprise Financial Disclosure Management in Our Country

The behavior of enterprise financial disclosure management is various, but China's enterprise financial disclosure management behavior is monotonous and less active. In order to meet the utility of enterprise management authorities and reach the enterprise value maximization, the enterprise should be achieved through the reasonable use of surplus management, factoring transactions, impression management and so on. However; enterprise financial disclosure management behavior has extensive meanings, such as: we should pay attention to the selection of enterprise surplus management method which should be reasonable; the extent of the factoring transaction should combine the enterprise actual situation; as well as the information expression and transmission of impression management should be moderate.