Research On The Problems And Tactics Of Earnings Management In Our Country

The history of research on Earnings Management has been over 20 years in the accounting theory circle of the west countries. Earnings Management is not a simple accounting problem, but a social problem with complex backgrounds. With the development of the stock market, this problem has begun to appear in our country. Although earnings management impairs reliability of financial information, it is impossible and unnecessary to eliminate earnings management. Most of the earnings management in China brings unfavorable effects on our securities market, so they should be regulated. However, the domestic accounting scholar has connected it closely with the accounting distorting problem. Obviously, to solve the present distorting accounting problem and to stimulate the healthy development of the capital market in our country, it's necessary to do research and take on regulation on earnings management.