【摘要】 会计准则的灵活性和不完全性、独立审计的不完善性等是盈余管理存在的前提条件,而我国对上市公司的一些制度性规定则是产生盈余管理的根本性动机。加强对盈余管理的监督管理,应改革和完善相关制度,减少盈余管理产生的动机。更多还原

【Abstract】 The Flexibility and incompleteness of accounting norm and the imperfectness of independent audit are the bases of the existence of profit management,while some systematic regulations for listed companies are the basic motive for generating profit management.To strengthen the supervision and administration of profit management,we should reform and perfect corresponding systems,and reduce the motivation of generating profit management.更多还原