过度管理

为尽量压缩过度盈余管理空间提供一些对策和建议。

So that the author can make some suggestions for minimizing compressed space of excessive surplus management .

过度盈余管理将给企业、投资者、社会资源配置带来不利影响。

The excessive earnings management will give the enterprise , the investor , the social resource disposition to bring the adverse effect .

过度自信管理者运用信用融资效应如何？学者们还未对此进行实证研究。

How do overconfident managers utilize the effect of credit financing ? The scholars have not conducted empirical research on this aspect yet .

第二部分对所研究的盈余管理范围进行了界定，并将盈余管理、过度盈余管理和利润操纵进行了比较；

The second part limited the scope of the earnings management , and compared the earnings management , the excessive earnings management with earnings control ;

第四部分描述了上市公司盈余管理的手段：第五部分提出了对上市公司过度盈余管理的治理措施。

The fourth part posed the methods of earnings management in listed companies ; The fifth part raised the manage measures of earnings management in listed companies .

本文从目标、主体、对象、规范、报告等角度构建企业社会责任内部控制体系，期望对抑制过度盈余管理、提高财务业绩有切实的帮助。

The construction of internal control system of corporate social responsibility is inevitable , this paper finish it from target , subject , object , standards and reports .

·解释分析实证研究的结果，提出改善我国证券市场环境，治理我国上市公司过度盈余管理行为的现实对策。

· I explained the result of positive research , advanced some countermeasures to improve the domestic securities market circumstance and some advices to control the excessive earning management .

本文研究发现过度自信管理者选择的融资策略不仅遵循融资优序理论，而且更倾向于内源融资，通过支付更少股利的方式以储备更多的内部资金。

This study shows that not only overconfident managers follow the pecking-order financing theory , but also they are inclined to internal financing and reserve more internal capital through paying less dividend .

既然第六章得出我国企业存在过度盈余管理的博弈结论，本章针对前文盈余管理的博弈分析结果，主要从监管部门的角度出发，提出了规范过度盈余管理行为的措施。

In the last chapter we have recognized the result of overusing earnings management in chinese companies , this chapter gave some suggestions on the regulation excessive earnings management from the government perspectives .

上市公司过度盈余管理的成因分析、识别方法及防范对策研究会计制度改革、盈余稳健性与盈余管理

Research of Cause Analysis , Identify Measure and Countermeasure to Excess Earnings Management among Listed Company ; A Study on Earnings Conservatism and Earnings Management based on the Change of China Accounting System

国内外一系列会计舞弊事件充分说明财务舞弊、过度盈余管理等诸多因素导致的盈余质量低下已经成为资本市场上的一个世界性难题。

A series of accounting corruption events completely indicate that low earnings quality , which results from the financial corruption , earnings over-management etc , has become a world wide crux in capital market .

第五部分提出相关对策和建议。上市公司过度盈余管理将导致会计信息失真，从而对证券市场资源优化配置产生负面影响。

Part five - Countermeasures and Suggestion : The excessive earning management of listed corporation results in untruthful accounting information , thus brings about the negative influence to the resources distribution in the stock market .

新会计准则的规定有效的制约了过度盈余管理，但执行上的无效性使过度盈余管理有了新手段，会计职业判断是解决这一问题的首要办法。

The new accounting standards effectively restricted excessive earnings management , yet the ineffective execution of these new standards endowed excessive earnings management with new instruments , which could be solved through the professional judgments of accouters .

但是，过度盈余管理是有悖于财务会计信息质量的，影响了会计信息的可靠性，尤其在我国由于被上市公司滥用，成为会计信息失真的重要成因之一。

But excessive earnings management damages the quality of financial accounting information and weakens the reliability of financial accounting information . Especially in China earnings management was abused by listed companies and so become one important reason of accounting information distortion .

研究发现过度自信管理者实施的债务政策呈现激进倾向；与已有文献不同的是，本文更关注公司绩效，其研究结果表明过度自信管理者奉行的债务激进政策加大了公司绩效下降的趋势。

The study shows that debt policy which overconfident managers pursue appears radical tendency . Different from the current literature , this paper is more concerned about corporate performance , and shows that the radical debt policy with overconfident managers will cause the decrease trend of corporate performance . 4 .

最后本文从股利政策和关联交易两方面对上市公司MBO前后过度的盈余管理行为对经营绩效的影响进行了分析。

Finally , this article analyzes the behaviors of excessive earnings management of listed companies before and after MBO .

分析结果表明，CEO补偿、CEO长期任期及两职分离有利于管理创新能力发挥；股权过度集中阻碍管理创新能力发挥；

The results show that CEO compensation , CEO tenure and separated leadership structure are positive to leveraging of managerial capability in innovation , while stock concentration is negative to it .

过度的盈余管理会造成严重的经济后果。

Excessive earnings management may result in serious consequences .

坚持让董事们更深入地了解风险并负起更大的责任，让监管机构拥有了另一项机制来监控过度活跃的管理层。

Insisting that directors be more conversant in and accountable for risk gives regulators another mechanism to monitor overly exuberant management .

过度量化模式管理导致量化模式崇拜在我国高校（含医学院校）盛行。

The phenomenon of over-quantification during academic appraisal results in that worshiping the quantificational mode is prevailing in our colleges including medical colleges .

它非常冷静地审视过度捕捞和管理不善在怎样毁坏地球上的海洋。

It is a very sober , nonpolemic look at how we are ruining the Earth 's oceans through overfishing and poor management .

最后，根据对上市公司盈余管理行为的分析结果，提出了防止上市公司过度进行盈余管理的建议。

In the end , it raised some new suggestions to control over earnings management of listed companies based on the above result of analysis .

其次，过度的盈余管理行为会扰乱资本市场秩序，不利于市场资源的有效配置。

Secondly , earnings management behavior degrees will disrupt the order of the capital market , the market is not conducive to the efficient allocation of resources .

实务中，过度的盈余管理会极大削弱报表信息的可靠性，从而误导信息使用者做出正确的决策，对企业的持续发展产生不良影响。

In practice , excessive earnings management behavior will greatly weaken the reliability of statements , mislead investors make the fight decision-making , sustainable development of enterprises have a negative impact .

即过度自信导致管理者高估并购投资项目的盈利能力，低估决策的风险，进而选择激进的资本结构和债务期限结构。

Over-confidence that led to acquisition managers to overestimate the profitability of investment projects , to underestimate the risk of decision-making , and then select the radical capital structure and debt maturity structure .

商学院院长的工作从来都不轻松，但当前过度竞争的管理教育环境，加之全球企业需求，都加剧了商学院院长一职的复杂性。

The job of the business school dean has never been an easy one , but the current overly competitive management education scene , compounded by global business demands , has exacerbated its complexity .

但随着经济体制的改革、资本市场的发展以及有关会计法规的变化，过度的盈余管理在我国开始蔓延，已经造成严重的会计信息失真，成为全社会关注的焦点。

But with the economic reform , development of capital market and the accounting reform , the spread of earnings management has caused accounting information inconsistent with the facts . Which has become the point at issue .

本文结合企业成长战略管理实践，分析了企业普遍存在的资本依赖、过度负债、管理弱化、创新停滞、成长失调等五大陷阱。

Combining the practice of enterprises management of growth strategy , this essay studies the five traps which commonly exit in the firms , the capital dependent , Ability transition , stagnation of innovation and imbalance of growth .

管理者出于各种动机可能从事过度的盈余管理，从而误导了利益相关者的判断，严重影响了资本市场资源配置效率，近年来发生的一系列会计丑闻就是最好的例证。

Because of various motives , managers may engage in excessive earnings management , and thereby mislead the stakeholders to decide , seriously affecting the efficiency of resource allocation in capital markets . The best example is a series of accounting scandals happened in recent years .

教育资源便显得日益紧张。与此同时，中等职业学校的教学管理体制正逐渐由传统的学年制向学分制过度，教学管理的难度日益增加。

On the other hand , education resources are found more and more limited . And the teaching management system of secondary vocational education is in gradually transition from the academic year system to the credit system , which makes it more difficult for educational management .