英语翻译随着我国市场经济的逐步建立,资本市场的日益发展,西方许多国家曾出现过的盈余管理问题,不可避免的也出现在我国.盈余管理就是企业管理当局在遵循会计准则的基础上,通过对企

Question

英语翻译
随着我国市场经济的逐步建立,资本市场的日益发展,西方许多国家曾出现过的盈余管理问题,不可避免的也出现在我国.盈余管理就是企业管理当局在遵循会计准则的基础上,通过对企业对外报告的会计收益信息进行控制或调整,以达到主体自身利益最大化的行为.由于亏损上市公司普遍存在盈余管理现象,这种现象不仅会对投资者的经济利益产生伤害,而且也会对整个资本市场的发展产生不利影响,甚至对于进行盈余管理的企业也是不利的.本文通过研究我国亏损上市公司盈余管理的动机、手段、影响以及对策,对我国亏损上市公司盈余管理问题作一些粗浅的探讨.

Answer 1

As China's market economy gradually established, the growing capital market development, many Western countries there had been a surplus of management issues, also inevitable in China. Earnings management in the enterprise management is to follow accounting standards on the basis of reports by the foreign enterprise income accounting information control or adjusted to achieve the main act to maximize their own interests. Because loss of earnings management of listed companies widespread phenomenon, a phenomenon not only the economic interests of investors would have hurt, but also to the entire capital market have a negative impact on the development, or even a surplus for the management of enterprises is also negative. Based on China's loss of earnings management of listed companies the motive, means and influence and countermeasures, listed companies on China's loss of earnings management issue of some superficial.