【摘要】 加强上市公司盈余管理,有效控制盈余管理行为,是我国各级政府机构及会计审计界的当务之急。治理企业不当盈余管理,应明晰产权并设计有效的约束激励机制,进一步规范公司治理结构,加强相关法规建设,发挥市场自身对盈余管理行为的约束力。更多还原

【Abstract】 It is an urgent task for government to control earnings management in those listed companies.This can be fufilled by taking a series of measures:clarify property right,design good control-improve policy,improve corporate structure,revise law system and use market mechanism to control earnings management.更多还原