1、 企业盈余管理的动机分析 I 企业盈余管理的动机分析 摘要 盈余管理是企业管理者在经营决策过程中一种常见的行为，现代管理制度决定了 它的存在。而今上市公司普遍存在为达到各种目的而采取的盈余管理行为，不仅严重损 害了投资者的利益，更严重扰乱了证券市场的正常秩序，降低了市场资源配置的效率。 尤其是在我国，由于国内市场机制正处于转轨阶段，产权结构和市场环境还不合理等因 素，使得我国的这种盈余管理行为更甚。虽然我国对盈余管理展开了广泛研究，也取得 了部分成果，但是还有待成熟和完善。本文拟结合我国企业盈余管理的实际情况，以案 例为基础，理论与实际相结合，参考我国盈余管理书籍，财经和会计核心期刊的相应文
2、章，以及国内外学术论文，以了解盈余管理方面的基本理论。通过对国内上市公司盈余 管理状况和存在的不足及其产生的原因进行充分的分析、 归纳。 提出具体的建议和措施， 从而改善我国盈余管理的缺陷，完善盈余管理在我国上市公司经济效益上的运用。 关键词关键词：上市公司；盈余管理；动机分析；对策 企业盈余管理的动机分析 II Enterprise surplus management motivation analysis ABSTRACT Earnings management enterprise managers in business is a kind of common decision-ma
3、king behavior, modern management system determines its existence. Now listed companies generally exist to achieve various purposes but adopt of earnings management behavior, not only seriously damaged the interests of investors, the more severely disturbed the normal order of the securities market,
4、reduce the market resources allocation efficiency. Especially in our country, because of domestic market mechanism is in transition stage, the property right structure and market environment is not reasonable, makes our factors such as the kind of earnings management behavior worse. Although earning
5、s management in China carried out extensive research and have achieved some results, but remains to be mature and perfect. This paper earnings management in our countrys actual situation, the case based on the combination of theory and practice, reference books of earnings management, financial and
6、accounting core journals relevant articles and papers at home and abroad to understand the basic earnings management Theory. The empirical analysis, comparative analysis of domestic listed companies such as earnings management and disadvantages of the situation and the causes for a full analysis, summarized. Specific recommendations and measures proposed to improve the defects of earnings management, improve the earnings management of listed companies in China on the economic benefi
