The Research On The Problems Of Listed Companies' Earnings Management In Our Country

With the development of our country's security market ,it is very popular that listed companies make use of earnings management, so, the learners all the world have paid more attention to the problem of earnings management. Because our country's laws and regulations, accounting regulations system aren't sound completely, some drawbacks exit in the governing structure of listed companies, the supervision of CPA's auditing lacks of strength, the problem of earnings management of listed companies in our country has the character of diversity and complication, so, it brings about heavy side effect to the sound development of security market. How to resolve this problem has been paid attention to by all the society.The paper, bases on the inquirement of domestic and abroad earnings management and its studying fruit, masters of the earnings management's basic theory, analyses systematically behavior of listed companies' earnings management, discloses completely the motivation and the method of listed companies' earnings management, finally, puts forward some strategies to solve effectively the problems of listed companies' earnings management in our country. It is of important meanings for maintaining the legal equity of investors, purifying the environment of investment in the security market and speeding up the orderly operation of the security market...