Study On Analysis Of Earnings Management Of Listed Companies In China And Experience Recognition

The management of the earnings is an important field in the modern accounting theoretical research, the research of management of the earnings is linked to the discussion of the information authenticity of financial accounting all the time too. In reality, it is a general question that accounting information is distorted.As the security market of our country on the new developing capital market, never disconnected since the financial earnings administration behaviour of listed company is set up , the management phenomenon of the earnings is extremely general. But to the general user of financial information, how to judge that company's earnings is managed, how heavily and how conveniently does it manage degree, swift estimation earnings degree of management they eager to want problem that solve. This text adopts the research approach that experience discerns on the basis of the thing that study normally, expect to offer one kind to manage the method of discerning for the swift , more convenient earnings for the general information user.This text is made up of four parts mainly:First part The realistic meaning in the writing of the thesis has functioned as the essential explanation mainly, and has reviewed and summarized a domestic and international scholar about the earnings achievements and current situations of managing the theoretical research briefly, research approach in this text finally is it prove and why choose these kind of research approach to makeSecond part Mainly is it the earnings that manages the relevant theory and manages the phenomenon to analyse to the earnings of listed company of our country. Manage to earnings concept go on overall definition , and draw from function of the earnings in the article, " agreement rub " with is it make earnings production to manage phenomenon become possible to " is it rub to communicate " "and point out to turn into reality because of the fact that accounting one's own characteristic and defect make the management of the earnings have.The third part It is analysed that the western scholar supposes greatly that untenable about the so-called three existing in management of the earnings , propose of...