Opinion On Earing Mangement
- 管理学院－已发表论文 
首先回顾了国内外学者对盈余管理含义的认识,并进行归纳总结,认为盈余管理实质上是管理当局追求利益最大化的一种博弈行为.接着对盈余管理的动机进行了分析,主要包括契约动机、税收动机、政治动机和规避经营风险动机等等.最后,对盈余管理的利弊进行辨析,指出盈余管理其实存在其有利的一面,即能增强契约的有效性和传递内部信息;但对盈余管理存在的弊端则要加以规范.This paper has talked about the management of earning. First we look back to the concept of earning management,and make in a word that earning management is a game behavior of pursuing the maximation of earning at the essence. Second, here we analyze the purpose of earning management,such as contract purpose, tax purpose ,political purpose and so on.Last,we analyze the good and bad effect of it,and find that it has a good effect—to strengthen the effectiveness of contract and send the internal information.However, we also should shield the bad effect of earning management.