| 上市公司盈余管理防范对策研究 |
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| 引用本文： | 侯雪筠,刘慧娟. 上市公司盈余管理防范对策研究[J]. 哈尔滨商业大学学报(自然科学版), 2003, 19(6): 661-663 |
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| 作者姓名： | 侯雪筠 刘慧娟 |
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| 作者单位： | 哈尔滨商业大学,会计学院,黑龙江,哈尔滨,150076 |
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| 摘 要： | 我国的上市公司为了上市及配股,进行盈余管理的现象十分严重,盈余管理是上市公司出于自身目的从事会计造假的手段,对经济造成了巨大危害.因此在揭示了盈余管理的种种动机之后,从上市公司的内部、外部寻找了若干防范盈余管理的对策.
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| 关 键 词： | 盈余管理 资本市场 对策 |
| 文章编号： | 1672-0946(2003)06-0661-03 |
| 修稿时间： | 2003-10-27 |
Study on counter measure of earning management of listed companiy |
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| HOU Xue-jun,LIU Hui-juan. Study on counter measure of earning management of listed companiy[J]. Journal of Harbin University of Commerce :Natural Sciences Edition, 2003, 19(6): 661-663 |
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| Authors: | HOU Xue-jun LIU Hui-juan |
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| Abstract: | The market-directed economy of China has been established and security market is developing, meanwhile it is very popular that the listed companies make earning management in order to come into the security market in China. It does great harm to the security market and society. Disclosed the motivation of the earning management and pointed out that earning management is one of the accounting rehearsing measurements. Put forward some countermeasure both in interior and exterior to guarantee legal rights and interests of the different aspects such as investors and creditors. |
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| Keywords: | earning management security market counter measure |
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