| 我国上市公司盈余管理现状探讨 |
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| 引用本文： | 喻天舒. 我国上市公司盈余管理现状探讨[J]. 武汉理工大学学报(信息与管理工程版), 2003, 25(2): 111-115 |
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| 作者姓名： | 喻天舒 |
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| 作者单位： | 华中科技大学,经济学院,湖北,武汉,430074 |
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| 摘 要： | 真实性是财务会计信息的首要质量特征。近年来,我国上市公司的会计信息失真现象十分严重。在这些失真的会计信息中,一部分纯属会计造假;而另一部分则是盈余管理所致。目前,由于上市公司过度盈余管理引致的财务丑闻使会计学界和公众都对虚假会计盈余问题的探讨进入了白热化阶段,笔者分析了我国上市公司盈余管理的现状、弊端,并对其约束和规范提出了解决措施和建议。
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| 关 键 词： | 盈余管理 会计政策 会计信息 |
| 文章编号： | 1007-144X(2003)02-0111-05 |
| 修稿时间： | 2002-12-02 |
Exploration of the Earnings Management in China''''s Listed Companies |
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| YU Tian-shu: Postgraduate, School of Economics,Huazhong University of Science and Technology,Wuhan ,China.. Exploration of the Earnings Management in China''''s Listed Companies[J]. Journal of Wuhan University of Technology(Information & Management Engineering), 2003, 25(2): 111-115 |
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| Authors: | YU Tian-shu: Postgraduate School of Economics Huazhong University of Science Technology Wuhan China. |
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| Affiliation: | YU Tian-shu: Postgraduate, School of Economics,Huazhong University of Science and Technology,Wuhan 430074,China. |
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| Abstract: | Reliability is the initial quality feature of finance accounting information. In recent years, false accounting information in listed company is very serious. Some of this false information belongs to accounting concoction, but the other is due to earnings management. The present situation of earnings management in China's listed companies is analyzed, problems are pointed out and suggestions are presented. |
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| Keywords: | earning management accounting policy accounting information |
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