Research On The Problem Of Supplus Management Of The Listed Companies In China

Earnings management, which is called"a game of market participators", has a long history in western countries, and more attention has been paid to by our country's accounting academia in recent years. Listed companies are required to provide high-quality accounting information by rapid development of security market. Due to close relationship between earnings management and accounting information, research of earnings management has been focused on by investors, creditors and government responsible institutions as well as accounting standard instituted department. To intensify the research of earnings management is significant to improve quality of accounting information and to improve the function of resource disposing of security market. Among listed companies, earnings management is widely adopted because of the interests of corporation managers, and it has become a special accounting behavior. Earnings management is an overmuch opportunism behavior. It will do harm to accounting information infidelity, investors'benefits, development of stock market and even the social economy system. At present, most of our country's listed companies have earnings management behavior, and this trend will overflow without governing. I want to discuss this subject in this paper and hope to offer some valuable suggestions on the governance of earnings management.The paper is divided into four parts. In part one, the definition of earnings management is clarified. Beginning with the course of research and development of earnings management, this part makes a clear definition and illustrates the characters of earnings management. It answers the question of"What—what is earnings management?". Part two analyses the cause of earnings management from three aspects:economics, accounting and direct motivation. It answers the question of"Why—why does earnings management exist?"Part three displays the methods of earnings management and divides them into two kinds:structuring transactions and accounting methods. These three sections are the bases of solution of the problem. Part four attends to answer the question of"how—how to solve the problem."Based on the analysis, this part brings forward the feasible countermeasure that is aimed at the corporation concrete situation, namely consummating the corporation administration structure, modifying the...