摘 要
随着全球资本市场的快速发展，上市公司作为资本市场的主体，其财务报告的真实性、准确性直接影响着投资者的决策和市场的健康运行。然而，由于各种内外部因素的影响，上市公司往往采取一系列盈余管理手段来调整财务报告，以达到某些特定的经济目的。这种行为虽然在一定程度上可以帮助企业实现短期目标，但长期来看可能会损害公司的可持续发展能力，甚至引发市场信任危机。本文首先概述了盈余管理的定义、分类以及常见的手段，如会计政策选择、资本结构调整等策略。随后，从内部动因（如经营压力、管理者个人动机）和外部动因（如政策法规、市场竞争）两个维度分析了盈余管理的动因，并探讨了这些动因之间的相互作用及其对企业绩效的影响。最后，提出了加强会计准则完善、强化内部控制体系、提高信息披露质量与透明度、建立独立审计监督机制及加大惩罚力度等措施，以期有效遏制不当的盈余管理行为，保障投资者利益和市场公平性。
关键词：盈余管理 动因分析 内部控制 审计监督
Abstract
With the rapid development of the global capital market, as the main body of the capital market, the authenticity and accuracy of the financial report of listed companies directly affect the decision-making of investors and the healthy operation of the market. However, due to the influence of various internal and external factors, listed companies often adopt a series of earnings management methods to adjust financial reports in order to achieve some specific economic purposes. Although this behavior can help enterprises achieve short-term goals to a certain extent, it may damage the company's sustainable development ability in the long run, and even cause a crisis of market trust. This paper first Outlines the definition, classification and common means of earnings management, such as accounting policy choice, capital structure adjustment and other strategies. Then, it analyzes the motivation of earnings management from two dimensions: internal motivation (such as operating pressure, personal motivation of managers) and external motivation (such as policies and regulations, market competition), and discusses the interaction between these motivations and their impact on firm performance. Finally, it puts forward measures such as strengthening the perfection of accounting standards, strengthening the internal control system, improving the quality and transparency of information disclosure, establishing an independent audit supervision mechanism and increasing punishment, so as to effectively curb the improper earnings management behavior and protect the interests of investors and market fairness.
Keywords: Earnings management Motivation analysis Internal control Audit supervision
目 录
一、引言 1
二、上市公司盈余管理手段概述 1
（一）盈余管理的定义 1
（二）盈余管理的分类 1
三、上市公司常见的盈余管理手段 2
（一）会计政策选择与变更的盈余管理 2
（二）会计估计调整的盈余管理策略 2
（三）利用资本结构调整进行的盈余管理 3
（四）通过合并报表操控实现的盈余管理 3
四、上市公司盈余管理的动因分析 3
（一）内部动因 3
（二）外部动因 4
（三）动因之间的相互作用与影响 5
五、加强上市公司盈余管理的措施 6
（一）加强会计准则与法规的完善 6
（二）强化上市公司内部控制体系建设 7
（三）提高上市公司信息披露质量与透明度 7
（四）建立独立的审计监督机制 7
六、结论 8
致 谢 9
参考文献 10
