【摘要】 近年来 ,由于资本市场财务报告质量不高 ,作为其揭示手段之一的盈余管理备受指责。但作为一个中性概念的盈余管理本身是具有二元性的 ,它为弥补契约刚性而生 ,但同时为机会主义敞开大门。所以本文从两个角度辩证认识盈余管理及其影响 ,并结合西方实证理论的研究成果认为不能简单将盈余管理归为机会主义行为还是弥补契约刚性的行为 ,而这两者之间的权衡是我们今后研究的思路更多还原

【Abstract】 Nowadays,earnings management is criticized for its effects on the low-quality financial statements.But as a neutral conception,earnings management is a coin of two sides:it is born to compensate the contract rigidity,and it is convenient for opportunism behaviour of managers as well.This paper studies the earnings management and its effect materially,then concludes that it is too premature to decide that earnings management is opportunism behaviour or the contract rigidity compensation behaviour with researches of western positive study,and the balance between them is the clue for our research in the future.更多还原