It's well-known that in China there existed the serious problem of blind accounting information. In these blind accounting informan , some belong to accounting fakes violating accounting rules and accounting standard ,the others arise from Earnings Management .Seen from the domestic research on blind accounting information ,most of them analyzed and put forward according measure onlynly from the angle of accounting fakes ,few research on the view of Earnings Management .The author considers that it is because at present in China some main cases of listed companies from QiongMinYuan to MaiKeTe is typical behavior of accounting fakes which are universal in listed companies.There are two reasons that the author researches blind accounting information from the angel of Earnings Management: the countermeasure directing against accounting fakes such as improving professional quality of accounting personnel ,isn't overall because the reasons producing blind accounting information objectively consist of Earnings Management and accounting fakes ; with the execution of measures harnessing accounting fakes the space of accounting fakes is inevitable limited ,then listed companies maybe explore another way to do so .that is .Earnings Management .In the last two years ,the general phenomenon such as related party transactions .asset reshuffle reflects this trend .To avoid universal blind accounting information ,it's necessary to do research on Earnings Management .Besides ,as a frontier problem in accounting theory .there's also need to discuss it.Starting from the West Earnings Management's fundamental theory .this paper concretely analyses the listed companies' conditions .motivations .methods of Earnings Management .then successively put forward the corresponding countermeasure .hoping it will regulate the abuse of Earnings Management from the three links in a row .According to this thing ,this paper's basic content can be divided into the following 4 chapters:Chapter 1 introduces Earnings Management's idea .characteristics, and distinguishes between Earnings Management and accounting fakes .then puts forward the author's definition and limits this paper research's scope .Chapter 2 expounds mainly Earnings Management's general theory : the theory of conditions .motivations .tactics and usual methods .These lay a theoretical foundation forinresearching listed companies' Earnings Management.Basinn Earnings Management fundamental theory and China's actual situation , Chapter 3 researches thoroughly Earnings Management' common methods ,effects and consequences .As to the conditions Earnings Management taking from ,this paper discusses from several aspect: the governing structure ,the CPA auditing ,the accounting information demand ,the efficiency of the capital market and the imperfect of accounting standard ,then do some discussion of eight motivation with Chinese characteristic of Earnings Manageagement ;as to Earnings Management usual methods ,this chapter introduces six methods of Earnings Management ,enclosed with the practical cases of the listed companies ;at last ..analyses effects and results.In Chapter 4 ,basing on the preceding chapter ,the author puts forward the corresponding countermeasure as to the Earnings Management's conditions: motivations and methods .Improving the efficiency of the capital market ,regulating financial analyst .perfecting the procedure of accounting standard making ,reforming company system of reward and outstanding achievement evaluation ,attaching importance to analysis of cash flow and regular profit etc ,author considers ,are the newer countermeasures put forward from the angle of Earnings Management. |