Problems And Countermeasures Of Earnings Management In Listed Companies In China

With the improvement of market economy of our country,the rapid development of stock market and the change of related accounting laws, Listed companies of our country carry on earnings management is more and more general, so, the learners all the world have paid more attention to the problem of earnings management. Its negative effects is much important then positive effect, become one of the reasons of accounting information distortion of our country.To solve this problem,we must research and control earnings management.Based on the related references in recent years,this paper has defined the meaning of earnings management,Summed up the nature of earnings management,and reveal main motive for earnings management from useful of accounting content,motive of opportunisms. Elaborate measure for earnings management from accounting means and means of non-accounting. On the basis of theory analysis, selecting the data of Chinese listed companies to conducts a demonstration analysis from 2005 to 2007,By Compare modified audit opinions Listed Companies and unmodified audit opinions Listed Companies, Pragmatic analysis shows that unmodified audit opinions Listed Companies has the earnings management tendency.Finally, According to theoretical analysis and empirical analysis result, Gives suggestions to earnings management of Listed companies.Although earnings management behavior of listed companies is very difficult to eradicate,but still may through effective measures to minimize harm in smallest scope.This have very important meanings to defends investor's lawful right,Improvement stock market investment environment and promote the orderly operation of securities markets.