Countermeasures, The Listed Companies Associated With Earnings Management Issues

The thesis is mainly about the behavior through earnings management of the related party transaction of related enterprise, on the base of discussing the definition, existing elements and motivation of the earnings management, analysis the reason why the related party transaction of related enterprise become the important means of earnings management, and provide the effective administration methods, and try to establish complete system of the earnings management through related transaction. In the case study section, in according to the information the enterprise issued in the periodical report, and other public information, through the analysis of the Laigang group and zhongji group, which through related transaction to do the tax plan and the realization of maximizing the benefit of the main stock holder, which verifies the motivation of earnings management of the management level and the main stock holders of the listed company, is to maximize their own behalf.