目前,我国上市公司盈余管理现象非常普遍,如不加以治理有成泛滥之势。笔者想就此问题进行一些探讨,以期对我国企业盈余管理行为的治理提供一点益处。 At present, the phenomenon of earnings management in China’s listed companies is very common, if not to be managed as a flood of potential. I would like to make some discussions on this issue in the hope of providing some benefits to our corporate earnings management practices.