CAJ | 학술논문

盈余管理是公司管理层为实现自身效用或公司市场价值最大化等目的，进行会计政策的选择，从而调节公司盈余的手段。在我国特定的资本市场环境下，盈余管理的负面作用远远涵盖其正面作用，上市公司过多的盈余管理行为导致会计信息严重失真，有碍于资本市场资源配置功能。本文从我国上市公司盈余管理动因分析入手，提出了减少上市公司盈余管理行为的对策。
영여관리시공사관리층위실현자신효용혹공사시장개치최대화등목적，진행회계정책적선택，종이조절공사영여적수단。재아국특정적자본시장배경하，영여관리적부면작용원원함개기정면작용，상시공사과다적영여관리행위도치회계신식엄중실진，유애우자본시장자원배치공능。본문종아국상시공사영여관리동인분석입수，제출료감소상시공사영여관리행위적대책。
Earnings Management is a way which company managers use to select accounting policies to adjust the company earnings for their selfutility maximization or market value maximization. In China＇s special capital market environment, the negative effect of earnings management is far from covering their positive role. Excessive earnings management of listed companies conduct resulting in serious distortion of accounting information,which hinder resource allocation function of capital markets. This article analyze the motivation of earnings management from china＇s listed companies and propose countermeasures to reduce earnings management behavior of listed companies.