The Research On Earnings Management Of Chinese State-owned Enterprises

Earnings management refers to the behavior that the enterprise administrative authority purposefully takes many means to reach expected earnings under the condition of obeying the accounting rules. Earnings management is an important topic in the modern accounting theory research. However, earnings management itself is not completely an accounting problem; it also involves a series of problems in management and economics.With the development of the national capital market, earnings management has been spreading in our country. However, the lagging of relevant laws and regulations has brought about serious distortion in accounting information, which has become the focus of social attention. Most of the listed companies are state-owned enterprises with the system reformed. As a result, the problem of separating government functions from enterprise management is always hard to tackle. Besides, our economy is in the transforming process and some inherent deep-seated contradictions and problems haven't been completely solved. These problems directly affect the quality of listed companies. It's urgent to study the surplus management in the state-owned enterprises. From this background, this paper, taking the state-owned enterprises as the subjects, systematically studies the production and precaution of surplus management.This paper falls into three parts. First, it mainly elaborates the problem posing, the research purpose and document summaries at home and abroad. Second, it analyzes the features and means of the earnings management of the state-owned enterprises and the corresponding influence. Third, it researches into the defects in the traditional national assets management system and national system reform to improve the accounting information quality of the listed companies. Finally, aimed at our present accounting rules, this paper studies the administration of surplus management.