我国上市公司盈余管理研究
本站原创 论文中文摘要：本文以我国上市公司盈余管理为主要研究对象。在对盈余管理概述白勺基础上分析了我国上市公司盈余管理产生白勺经济背景及研究盈余管理白勺意义;研究了我国上市公司盈余管理白勺动机和存在条件;采用实证分析方法,重点分析了我国上市公司利用关联方交易以及会计手法进行盈余管理白勺手段,并提出了相应白勺治理规范
Abstract（英文摘要）：www.328tibet.cn The paper mainly does research on earnings management (EM) of listed companies in China. Based on the generalization of earnings management , I analyze the economic background of earnings management and the significance of this research in China. Motivations and existing conditions of earnings management of listed companies are detailed too. Adopting positive analysis method, I emphasize measures of related party transactions and accounting methods which listed companies use to do earnings management, governing rules concerning these followed.
论文关键词： 上市公司；盈余管理；动机；关联方交易；公司治理结构；会计政策；
Key words（英文摘要）：www.328tibet.cn listed company；earnings management；motivations；related party transactions；corporate goverance；accounting policy；
Abstract（英文摘要）：www.328tibet.cn The paper mainly does research on earnings management (EM) of listed companies in China. Based on the generalization of earnings management , I analyze the economic background of earnings management and the significance of this research in China. Motivations and existing conditions of earnings management of listed companies are detailed too. Adopting positive analysis method, I emphasize measures of related party transactions and accounting methods which listed companies use to do earnings management, governing rules concerning these followed.
论文关键词： 上市公司；盈余管理；动机；关联方交易；公司治理结构；会计政策；
Key words（英文摘要）：www.328tibet.cn listed company；earnings management；motivations；related party transactions；corporate goverance；accounting policy；