Study On The Earnings Management And Countermeasure Of Zhangzi Island.

Earnings management problems have been the focus of academia and practice since it was put forward.The academic research on it can be traced back to the 1980s and the problems of earnings management also exist in the listed companies in our country.The situation of listed companies using earnings management to adjust their statements frequently occurs,which not only disrupts the normal operating environment of the capital market but also makes the pros and cons of the market mixed and easily affects investors' investment decisions,resulting in extremely bad influence.At present,the large-scale research in theoretical circle focuses on the empirical research of large sample for the mechanism of earnings management.The method of case analysis can look at the essence through the phenomenon and further and thoroughly motivate the enterprise's earnings management and the means Analysis and demonstration.In 2006,Zhangzidao Group made a huge upheaval by imposing a huge loss on its biological assets and write-offs.In light of the interest in the case,I found that Zhangzidao made a huge loss in 2014.However,in 2014,Operating results are maintained at a slight surplus state,more in line with the earnings management "bath"feature.He decided to analyze the scallop event at Zhangzidao from the perspective of earnings management.This paper first describes the research background and significance,and then introduces the theory and literature introduction of earnings management.With theoretical knowledge as the guide,this paper systematically analyzes the preconditions of earnings management,the motivation of earnings management and earnings management in Zhangzidao scallop.And made a special analysis on the important doubts discovered and found that Zhangzidao Company possesses the conditions and motives for earnings management.On the related financial transactions,such as high verification of biological assets,capitalization of interest,high cash dividend and so on Doubtful point.Scallop events may only be a staged ending of Zhangzidao's earnings management activities.Finally,in order to strengthen the supervision of similar earnings management practices,based on the problems discovered by case studies,the author puts forward some suggestions for improvement from the perspectives of companies,markets,third parties in society,and government.