Studying Earnings Management Related Problems In Chinese Listed Companies

Earnings management is a topic of nearly twenty years in western countries, on the other side, its study in China evolves recently. However, with the economic reform, development of capital market and the change of related accounting laws, it is very popular that listed companies make use of earnings management, and the spread of earnings management has caused accounting information inconsistent with the facts .So, the learners all the world have paid more attention to the problem of earnings management. Because our country's laws and regulations, accounting regulations system aren't sound completely, some drawbacks exits in the governing structure of listed companies, the supervision of CPA's auditing lacks of strength, the problem of earnings management of listed companies in our country has the character of diversity and complication, it brings about heavy side effect to the sound development of security market. How to resole this problem has been paid attention to investors, bondholders, security supervision department etc. In fact, it is not only a simple accounting problem but also an involved social one. Accordingly, to study the earnings management problem of listed companies our country is fully necessary and urgent now. This article is based on this point and researches related earnings management in listed company.It consists of five parts:Part 1 introduction: This part holds up selecting titles' background and construction, and overviews main earnings management's actuality at home and abroad. Finally this part expands main content, research method, innovations and localization in this paper.Part 2 earnings management's basic theory: According to the research of earnings management, this part expands earnings concept, earnings management's concept and characterization and earnings management's theoretical basis and analyses the advantages and disadvantages of earnings management.Part 3 the motive analysis of earnings management of Chinese listed companies: On the basis of expanding the motive theory of earnings management, this part researches mainly the distinctive earnings management's action in listed companies and analyses the motivation of earnings management of Chinese listed companies.Part 4 the treatment of the behavior of earnings management of Chinese listed companies: Based on the behavior of earnings management of Chinese listed companies hold up the treatment of the behavior of earnings management of Chinese listed companies.Part 5 conclusion: This paper benefits from much theory and perspective from predecessor; And finds way to some innovations; Meanwhile, this part holds up localization in this paper.