摘要
盈余管理是现代财务会计研究的一个重要领域。伴随着我国证券市场的发展,盈余管理已广泛存在于我国的上市公司中,引起了广泛关注。从改进证券市场监管的相关制度,加强会计准则和会计制度建设,改善上市公司治理结构,强化注册会计师的审计监督和塑造良好的职业道德5个方面,研究和分析了治理我国上市公司盈余管理的对策。
Earnings management is one of the important areas of modern financial accounting research. With the development of Chinese securities market, the earnings management of the listed company become more and more prevalent and has become a focus of the public. The earnings management countermeasures of listed company in China are studied and analyzed from five aspects,which includes improving management of the securities market system, strengthening construction of the accounting criterion and accounting system, reforming governance structure of listed company, intensifying CPA＇s auditing supervision and molding a good professional ethics ,and so on.
出处
《武汉理工大学学报（信息与管理工程版）》
CAS
2007年第5期82-84,88,共4页
Journal of Wuhan University of Technology：Information & Management Engineering
关键词
上市公司
盈余管理
治理对策
listed company
earnings management
countermeasure
