摘要
盈余管理是管理人员运用判断改变财务报告以使自己获益的行为 ,它的存在有其内在的和外在的原因 ,会计信息不对称、应计制本身的内在特点是盈余管理得以存在的内在原因 ,而对会计信息监管不力、有关契约的不完善则是其存在的外在条件 ,盈余管理的动机反映了分红假设、债务契约和政治成本假设以及资本市场的需求压力。盈余管理尽管有一定的正面作用 ,但其负面作用也是不容忽视的 ,它损害了会计信息使用者的利益 ,对资本市场的发展存在不利影响 ,因而必须采取有效措施防止其滥用。简要论述了盈余管理的涵义、原因和动机、手法、后果之后 ,对如何防范盈余管理、提高盈余信息含量提出了若干建议。
Earnings management occurs when managers use judgement to alter financial reports in order to benefit themselves. Earnings management occurs because of internal and external reasons. The incentives of earnings management includes capital market motivations, bonus plan, debt contracts, and political cost. Earnings management has negative consequence, it misleads stakeholders, so we must take steps to limit the overuse of earnings management. After discussing the meaning, causes, incentives, methods and aftermath of earnings management, this paper put forwards some suggestion to limit earnings management, and increase the information content.
关键词
盈余管理
动机
经济后果
实证会计
Earnings management
Incentive
Economics consequence
Positive accounting
