The Research On Enterprise Earnings Management Behavior And Governance Countermeasure

This paper dwells upon enterprise earnings management. It analyzes and discusses these problems on theory background, manner and method etc of enterprise earnings management existing by utilizing synthetically the theoretical system of Modern Economics, Managerial Finance and Accountancy. In conclusion, this paper puts forward some methods and counter-measures about earnings management's available identifying and fathering.In accounting academia, the accounting scholar's comprehend is different to earnings management in china and foreign countries, and their standard to weigh earnings management is also different. In addition, some scholars think that the earnings management and profit manipulation are the same concept. This paper defines the extension of earnings management in the chapter one, and discusses two standard to weighing earnings management, and analyses different environment and condition for earning management's application. In the and of this chapter, we analyzes the essential difference of earning management and profit manipulation, and think that earnings management is a neutral concept. The chapter one established the foundation stone for latter research.. This paper discusses theory background of earnings management existing in the chapter two. Besides these analyses in part of the economical agency theory, accounting period assumption, accrual basis principle, accounting estimate, professional estimation and accounting measurement method, this paper also demonstrates theory precondition of enterprise earnings management existing from these new part of economical bond theory, property right theory and accountancy's accounting data serviceability theory etc. this paper analyzes manners and methods of earnings management about list company in our country in chapter three, these manners and methods are carved up two kinds, one is actualizing earnings management by structuring transaction and the other by accounting method. The first one is realized by these 'china characteristic' method of earnings management such as asset recombination, liability recombination and related party transaction, the second one is realized by these method of earnings management such as the choice and changing of accounting policy, accounting estimate and changing. Without question, these researches are signality to modify and consummateaccounting standard and accounting system of our country. This paper expatiates the model and designs cash flow target system of indentifing earnings management in chapter four. This paper puts forward the countermeasure to father earnings management in chapter five, and think that the method of take temporary solution is not only adopted, but also the method of effect a permanent cure about corporation governance is adopted to father earrings management at the present time.