信息不对称下的盈余管理规范策略

盈余管理客观存在，其存在的根本原因是信息不对称。适度的盈余管理是相关利益主体利用现有会计政策的弹性来实现自身利益。盈余管理可以维护契约的有效性，降低交易成本。但大量资本市场的实证研究表明，我国上市公司存在着过度盈余管理行为。对过度的盈余管理，应通过健全相关法规、加强监督、完善信息披露制度等途径加以限制，这样才能保护各利益主体的积极性，实现社会财富公平分配。

Strategies for Surplus Management Criterion under Information Asymmetry

The fundamental cause of surplus management is information asymmetry.Moderate surplus management embodies that relative benefit subject will make use of legal measures to pursue the realization of self-interest.It can stick up for the validity of contract,and reduce the cost of transaction.But a large number of empirical studies on capital market indicate that listed companies in China have such actions as excessive surplus management.This paper analyzes the motivation of surplus management under information asymmetry,and puts forward strategies for standardized surplus management.