Earnings Management Research In China

Since the 80s of 20th century, earnings management became a hot research subject in the international economics and accounting educational circles. With the development of security market and the market economy, the problem is becoming more and more obvious in Chinese companies, so it's a new subject that concerned by accounting and economic scholars. From the existing research results, the scholars can't make a agreement in the earnings management. Generally, many scholars think the earnings management is earnings manipulation. They realize the positive functions of earnings management but they still think the negative functions are larger than the positive functions. In this paper, this problem is studied by a more scientific view. It is divided into two aspects: the appropriate and excessive earnings management. The rationality and certainty of the problem are admitted, but we must realize the excessive earnings management clearly and make it under control.This paper is divided into five sections:Section Ⅰ:Propose the motive and meanings of the earnings management. Then, have studied the existing research results. And the research range and approaches are proposed.Section Ⅱ:Based of the definitions and characters, the earnings management is divided into two aspects: appropriate one and excessive one, we think the excessive earnings management is as same as the excessive one. Then, from the economics angle analyze the motive of the earnings management. From the formulation of accounting criterion and the company managing, analyze the objective conditions. At last, analyze the certainty and rationality of the earnings management from the economics and the objective reality.Section Ⅲ:...