中小盈余管理问题研究

摘要

盈余管理是企业管理层在会计准则、法规及制度许可的范围内以获取私人利益为最终目的，企业通过会计估计的变更、政策的选择和对未来交易的计划等手段控制调节企业的盈余，从而实现会计报表数据达到预期的效果。在治理中小企业盈余管理的行为时，应完善中小企业的公司治理结构，提高会计人员的理论水平和职业道德教育，加强外部监督和加大监管力度，提高会计信息的可靠性。%　　Earnings management is carried out by the executives of enterprises aiming at acquiring private profitwhile abiding by the ac-counting principles, regulations and system. In order to make the data of accounting statements meetan expected outcome,the enterprises control and regulate their earnings by means of transferring accounting estimate, selecting policies, and planning future transactions. To control the earnings, SMEs should improve the corporate governance structure, increase the professional capability and ethical standards of accountants, strengthen external supervision and the supervision intensity, and enhance the credibility of accounting information.