Study Of Earnings Management Of Listed Companies In China

In recent years, went on the market the company earnings management the hot topic which promulgated as the finance, received Chinese and foreign accountant scholar's widespread attention. The earnings management is the enterprise superintendents for own benefit maximization or the enterprise value maximization, through way and soon accounting policy choice and transaction plan carries on to the enterprise financial report has the goal the intervention behavior. Enterprise's biggest goal is the earnings per share maximization, what but accountant the earnings weight foundation follows is the power and responsibility has the system principle. Should count the system accountant in the system, the massive estimates, the estimate and are multitudinous may supply the choice the accounting method policy directly to affect enterprise's income then to involve to all quarters benefit and so on the investor, superintendent, creditor, government, stock market, simultaneously also for carried on the income management to make the space. In our country, the earnings management is the new question which goes on the market after the limited liability company stock appears. In the past more than 20 years, the earnings management research deepened the people to occur to the power and responsibility makes accountant's understanding, caused to apply the enormous function to the cash flow indicator promotion; Through accelerated to the earnings management research to recognize accountant the principle the consummation and the development, displayed in particular in the increase foreign financial report transparency aspect, reduced as far as possible by "entrusts the information which a proxy" the theory produced not to be asymmetrical. At present China is being in the economic restructuring time, attempts to establish the Chinese characteristic socialist market economy, this system switcher time has had the massive new questions and the phenomenon, goes on the market earnings administrative action which the company exists, mostly is the excessively opportunism behavior, for this, positively takes the corresponding measure to perform the standard, to reduces its negative influence actually urgent matter as far as possible; At the same time, because in the emerging China stock market, the supervising and managing environment is in the process which unceasingly changes, there search goes on the market company's earnings administrative action and discovers the supervising and managing environment to their influence, regarding consummates the supervising and managing policy, optimizes the market resources the disposition to have the vital significance.This article is precisely attempts to profit from the overseas earnings management the related theory and the practice, unifies our country earnings management the concrete present situation, take "entrusts a proxy" the theory as the foundation, the analysis earnings management type and the characteristic, emphatically studies our country to go on the market the company to carry on the earnings management the motive and the method, has analyzed new accountant the criterion puts forward the standard earnings management proposal and the countermeasure to the earnings management influence and in this foundation.