Study Of Earnings Management Of Listed Companies In Our Country

Accountant surplus of the financial reports disclosed by listed companies is the most important information in all accounting information and is the important criterion in evaluating listed companies, so each one related benefits pay attention greatly. Followed securities market development of our country, earnings management of listed companies became more and more in our country and has had a series of negative influences, for instance, seriously harming the quality of accounting information disclosed by listed companies, misleading the accounting information user, affecting the social resources disposition, reducing the market efficiency. Therefore, the effective measures should be taken as soon as possible to suppress the earnings management.Firstly, this paper introduces the research significance of the earnings management and the present situation of the domestic and foreign research. On the base of it, the author elaborates his own understanding of earnings management, namely the earnings management is one kind of cheating behavior through which, in the scope of the accountant criterion and the correlation laws and regulations, the regulatory authority realize their expectation earnings by choosing accounting policy ,changing accountant estimation or arranging transactions and items on purpose, influence the accounting information user's decision-making through the financial report, and finally maximize their own benefit (or effectiveness) . This paper still analyzes the theory origin of earnings management from two aspects of the modern enterprise theory and the information economics. Secondly, this paper analyzes the methods and the consequences of earnings management implemented by listed companies in our country. Thirdly , this paper analyzes why listed companies in our country carry out the earnings management in two aspects of the intrinsic motives and outside reasons, and think that the intrinsic motives is the intrinsic power of earnings management and the external cause is the realization condition of earnings management. Finally, after briefly introducing several kinds of the methods to recognize earnings management, this paper separately proposes a series of governing countermeasures in view of the internal causes and the external factors of earnings management implemented by listed companies in our country to reduce the intrinsic power of earnings management and eliminate the external conditions of earnings management, and at last in order to put earnings management under control.