上市公司所得税盈余管理：动机、方式与案例分析

摘要

从会计核算的原理出发,在所得税会计准则操作层面上对所得税盈余管理的动机、方式以及内容进行原理阐述和分解,并结合上市公司实际案例比较分析。分析发现,所得税盈余管理有比较大的操作空间,已成为上市公司进行盈余管理的重要手段。%Based on the accounting principle,this study analyzes the motivation,method and content of the earnings management of income tax with two cases of listed companies.The research found that the income tax earnings management becomes an important and popular method in listed companies for its large manipulation space.