上市公司盈余管理的动因及其治理_会计审计

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上市公司盈余管理的动因及其治理(16000字)
摘  要：盈余管理是对真实的会计信息在某种程度上的扭曲，在会计准则的允许范围内，通过对会计政策的选择使管理者的自身利益或公司的市场价值达到最大化的行为。上市公司的盈余管理行为不仅会影响到相关信息使用者的投资决策和政府部门的各项监督管理，同时还会给我国股票市场、资本市场的健康发展带来一系列的问题。本文从管理者自身、资本市场、监管条件等方面分析了盈余管理行为形成的原因并提出了关于完善会计准则、提高会计信息披露制度、加强外部监督、完善上市公司的公司治理以及提高人员素质道德等方面的治理方案。
关键词：盈余管理；会计信息；利益动机；盈余治理；

Listed companies in the management of drivers and its governance
Abstract: The administration is true of accounting information to some degree in accounting distortion, is allowed within the scope of the policy choices made by operators and business interests of the market value to achieve the maximization. in the management activities will not only affect the relevant information a user ’ s investment policy and the government's supervision, it will also give our stock market, the capital market to the healthy development of a series of questions. From the manager himself, the capital market, the supervision conditions for the conduct of the reasons for the administration has proposed to improve the accounting rules and raise standards of accounting information disclosure, to strengthen external supervision and improve the corporate governance and raising personnel quality moral aspects of governance .

Key words: earnings management; accounting information ; the profit motive; earnings management