Study On The Earnings Management Behavior Of Shandong Molong

Earnings management was first applied in foreign capital markets,since the reform and opening up,with the rapid development of China's economy,the continuous reform and deepening of the capital securities market,earnings management began to be widely used in China's listed and ready to list companies,to the company itself,external information users and the development of the capital securities market has caused a certain adverse impact.Although accounting scholars in various countries have been studying earnings management for nearly 30 years,the theoretical concepts of earnings management are still not defined uniformly.This paper uses the method of literature analysis and case study to analyze the real case of listed companies and enrich the theoretical and practical knowledge of earnings management.It will make some contribution to the expansion,extension and standardization of the theoretical basis of earnings management,help external information users to identify the profit management behavior of enterprises,weaken the inducing effect of earnings management on external information users,protect the interests of external information users,and put forward countermeasures and suggestions to regulate the behavior of earnings management,and improve the living environment of enterprise development.To promote the deepening of the reform of the capital securities market.The framework of this paper is divided into five parts,the first chapter is an introduction to the study background and significance,the current situation of research at home and abroad,the research ideas and methods,as well as research innovation and shortcomings.The second chapter is the theory of earnings management,which discusses the definition of earnings management,the conditions of production,the motivation,the means of behavior and how to identify the behavior of earnings management.The third chapter is the specific case analysis of the earnings management of Shandong Molong of listed companies,mainly from its earnings management behavior means and behavior results.The fourth chapter is to deal with the surplus management countermeasures and suggestions,from the enterprise itself,external supervision,external information users and policy guidelines on how to deal with the behavior of earnings management countermeasures and suggestions.The fifth chapter is the conclusion and enlightenment of this paper,and summarizes the research results of this paper,in order to safeguard the rights and interests of external information users,standardize the accounting standards of enterprises,conducive to the long-term healthy development of enterprises,create a market environment conducive to the development of the company,andpromote the sound and sound development of the capital market.