摘要
近些年,我国市场经济发展迅速,企业面临着更加严峻的市场竞争,因此企业在不断研究能够保证企业稳定经营的对策,其中最为常见的措施之一就是开展盈余管理。本文就是针对盈余管理的开展原因、我国上市公司并购的盈余管理手段以及盈余管理风险防范对策进行的分析研究。
In recent years,China's market economy has developed rapidly and companies are facing more severe market competition.Therefore,companies are constantly studying countermeasures that can ensure their stable operation.One of the most common measures is to carry out earnings management.This paper is an analysis of the reasons for the development of earnings management,the earnings management means of M&A of listed companies in China and the risk prevention measures of earnings management.
作者
巩健飞
GONG Jian-fei(School of Economics and Management of Xi'an Shiyou University,Xi'an 710065,China)
出处
《价值工程》
2020年第36期42-43,共2页
Value Engineering
关键词
上市公司
并购管理
盈余管理
listed companies
merger management
earnings management
作者简介
巩健飞(1994-),男,山东济南人,在读博士,研究方向为管理会计。
