【摘要】 盈余管理是目前会计学研究的核心问题之一。本文首先对已有盈余管理研究进行评述,在此基础上,认为已有研究仅仅局限于已有会计规则的框架下来研究会计规则执行过程中的盈余管理,而会计规则的执行在很大程度上决定于会计规则的制定。本文认为,会计规则的制定与执行是两个相互影响的环节,会计域秩序是会计信息质量的基本评价标准;盈余管理研究的目的之一是为会计规则的制定提供依据,它除了关注会计规则的执行行为以外,还应将会计规则的制定作为一个重要的变量,即研究在采用不同原则、方式和程序所制定而成的会计规则下的不同盈余管理行为。更多还原

【Abstract】 Earnings management is one of the most important problems in accounting field. This paper first reviews the current research of earnings management, and points out that the current research only focuses on the earnings management in implementation of given accounting rules without consideration of the setting of accounting rules. Implementation and setting of accounting rules are closely related, and accounting order is the basic criteria of accounting information quality. Hence this paper proposes that the future earnings management research should treat accounting rules setting as an important factor, examine earnings management problem under accounting rules with different setting principles, approaches and procedures.更多还原