A Research Of The Earnings Management Behavior In The Process Of Family Businesses Heritage

As an ancient form of enterprise organization, family enterprise in the world exists in a large amount and developing, and on national economic development and social progress made outstanding contributions. However, their continued growth is facing the severe challenge of intergenerational transmission. It is estimated, only 30% of family businesses can continue to the second generation, can the baton successfully spread of the third generation of the family members of the hands of only 10%. At present, the beginning of China’s reform and opening up business of the first generation of entrepreneurs to retirement juncture, national family enterprises will be faced with problem of inheritance, succession era has quietly come. How to achieve smooth succession in the family enterprises, and promote their sustainable development, has become a problem to be solved in the process of China’s economic and social development. In recent years, scholars’ study of family problems are becoming more and more active, but most studies concentrated in the family inheritance pattern research, and specific behavior in the process of family business succession is less attention.In this case, the author chose the financial behavior inheritance process of family enterprise as the research object of the case analysis. The status, mode and behavior of earnings management of the first family of the domestic and overseas heritage were combing. Secondly, it introduces the mode of inheritance of family business in China and the related research. Again, the author selected Haixiang pharmaceutical as a case and the development of case company comb, through the analysis of the enterprise in inheritance near several years of financial data and found that the problems of the enterprise in the tradition of, at the end of this paper, in view of the problems found, put forward some suggestions.The for specific financial behavior in succession in family business research, to quantify the financial data to elucidate the pros and cons of the intergenerational inheritance, and of family business succession process for children, "paving" put forward some suggestions, so that enterprises in the inheritance process reducing the loss. This paper extends the research on the theory of the specific behavior in the inheritance of family business, and enriches the research on the behavior of earnings management in the special period.