试析上市公司盈余管理的利弊及其规范

从信息不对称和会计学的角度揭示了上市公司盈余管理的必然性。在此基础上，分析了上市公司适度盈余管理的积极作用和过度盈余管理的弊端，并有针对性地提出了规范上市公司盈余管理行为的建议。

Analysis on the Advantages and Disadvantages of the Surplus Managements of Listed Companies and Its Regulations

From the angles of asymmetrical information and the accounting sci ence, this paper reveals the necessity of conducting surplus management for list ed companies. On this basis, this paper analyses the positive functions of appro priate surplus managements and the defects of excessive surplus managements of t he listed companies, and advances some corresponding suggestions of regulating t he behaviors of surplus managements of the listed companies.