随着资本市场的发展，盈余管理问题受到越来越多的关注。从研究来看，许多学者对盈余管理有自己的定义，在这些学者的定义当中，盈余管理被概括为企业管理当局为满足自身利益，有意采取会计或非会计的方式对企业收益进行调整。通过对盈余管理存在的动机及客观的前提条件的分析，从某种程度上来讲，盈余管理不论对于企业还是整个市场都有一定的必要。对于企业来讲，提高当前盈余水平或是透过洗大澡的方式可以短暂的缓解企业面临的困难，利润平滑化则可以帮助企业维持良好社会形象，使企业运营进入良性循环。% Problems concerning the management of earnings are increasingly attracting attention along with the development of capital markets. Many researchers have their own definitions of earnings management in their studies. The studies generally summerize the earn-ings management as a regulation conducted deliberately by an enterprise with accounting or non-accounting approach in an effort to meet its own interests. It is found that earnings management is necessary, to some extent, to both the enterprise and the whole market by an analysis of the existence motivation and objective preconditions of earnings management. The enterprise can ease the difficulty in short terms by improving the surplus level or taking a big bath. Income soothing will help the enterprise maintain a good social image and enter into a virtuous circle.
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