随着市场经济的发展,西方国家出现的企业盈余管理的问题,也必然出现在我国的公司与企业中,因此,对盈余管理问题的研究和探讨是十分必要的,本文分析了盈余管理的概念以及盈余管理的动机和方法,并探讨了盈余管理的计量方法,希望对我国企业盈余管理问题的探究起到积极的借鉴作用。 With the development of market economy, the problems of corporate earnings management in western countries are bound to appear in the companies and enterprises in our country. Therefore, it is necessary to study and discuss the problems of earnings management. This paper analyzes the concept of earnings management As well as the motivation and methods of earnings management. The econometric methods of earnings management are also discussed, hoping to explore the issue of corporate earnings management in our country.