盈余管理的概念及辨析

Abstract

本文对盈余管理的概念作了界定,并对相关的概念——会计政策选择和财务舞弊作了辨析。本文认为,盈余管理是在法律和会计准则的范围内进行的,其方法主要是会计方法,但也包括非会计方法。盈余管理与会计政策选择的主要区别在于实施盈余管理的企业管理当局有操纵盈余的动机,而盈余管理与财务舞弊的区别在其合法性上。

The paper explores the concept of earnings management and the related concepts of accounting choice and financial fraud. Whether an accounting choice is viewed as earnings management is determined by the intention of managers.Besides accounting methods, earnings management can use nonaccounting methods such as timing real investment transactions and adjusting financing decisions. There is a clear conceptual distinction between fraud and earnings management. While earnings management falls within the bounds of GAAP, fraud violates GAAP.