盈余管理的识别

盈余管理的识别方法及其评价

Introduction and evaluation of the methods to detect earnings management

第三，盈余管理的识别方法，主要有经验识别法和模型识别法两大类。

For the sake of healthy development of capital management , it should be curbed . Thirdly , identification methods of earnings management primarily include the empirical identification method and the experience identification method .

第四章，盈余管理现象的方法与识别。

Chapter Four is introduction of the methods and recognition .

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

本文从实践中盈余管理的动机、手段等对盈余管理进行分析和研究，从而提出对公司盈余管理的识别方法及防范措施。

The author tries to indicate the method of earnings management identification and measures of earning management prevention , through the analysis and study of the motivation and means of earnings management in practice .

过度的盈余管理会影响社会资源的配置效率；会误导投资人的投资决策；会危害债权人的资金安全，因此做到对企业盈余管理的有效识别是至关重要的。

Excessive earning management can not only interfere the efficiency of economic resources allocation , but also will mislead to make a strategic decision of invest and endanger the security of creditors of funds , So do the effective management of enterprise surplus identification is vital .