基于公司治理结构的盈余管理研究-会计学专业论文.docxVIP

AbstractThe Abstract The secudty market of our country starts relatively late，every relevant regulation system still falls to prevent some unreasonable behaviors taking place on the stock market effectively, problem of management of surplus especially known to a11．In recent years．a series of incidents in violation of rules and regulations such as wide summer of Zhen Baiwen．silver etc． that the security market of our country perfoITnS repeatedly,Prove that the surplus administration behaviour of the listed company of our country begins to surface，and there is tendency of growing in intensity．This line of accounting distorted incidents of information have caused peoplels sincere crisis to the accountant．have caused several thinking to management of the surplus of our5 especially． True，the inherent defect that makes happen in power and responsibility,accounting flexibility and is it is it provide space for application of the management of the surptus undoubtedly to do one’s best to supervise to accounting message of criterion．But the author thought，under the circumstances that the modern company makes，company that Cause because of trusting agent relation and information asymmetry defect of administration structure to cause surplus most basic reason of management，This text put f；Drth effort on company angle of administration structure is it probe into to surplus administration of management to come，The full text is divided into four pa临altogether：First part Proceed with the meaning of management of the surplus and theoretical foundalion，has analyzed the pros and cons of management of surpluses，have drawn the condusion that must standardize management of surpluses：Second part Probe into company administr=ion structure and surplus relation of management mainly，get company administration structure to bring out surplus manage conclusion of odgin of the problem；The third part Start with the relation of company‘s administration structure of our country and surplus management，