The Research In Earnings Management That The Listed Companies Implement In Our Country

Because of the great usefulness of the accounting earnings data it becomes the focus of each sides of a company. The accounting system has inherent defect and there is extensive earnings management behavior in different motives in listed company report in our country. This thesis is just to study it.There is different understanding to the earnings in the accounting theory. Here the writer think that "economic income view" is appropriate to research the earnings management issue in our country. The thesis also gives a definition to the behavior of our country listed company earnings management and points out that it has four major features. The features are :(1). Earnings management influents the accounting earning data and the real earnings meanwhile. (2). The research of earnings management in our country at present must study whether the accounting information can reflect the real earning trustworthy. (3). The subject that earnings management implement consist of supervision authorities and the big shareholder of company. (4). The beneficiary of earnings management is clear. They are the big shareholder and administrative authority who manage the accounting earnings.Earnings management that the listed company implement in our country has its specific characteristic. It display in a lot of respects, such as motive, common means, effect, etc.. The thesis analyses theoretically the result of earnings management that the listed company implements at present and point out it is negative. There is no rational existence foundation. It is because of the route that economy development of our country rely on leading to the defective corporate governance and security regulations in effect that listed company implement earning management generally. To settle the problem now we must take government as the leading factor. This thesis emphasizes mainly that we must strengthen the legal system to strengthen the market strength, ultivate and develop the organization investors, develop more effective accounting standards and improve business performance of listed company, etc..