本科论文摘 要在资本市场中，盈余管理一直是上市公司中关注度较高的话题之一。我国的上市公司通过使用盈余管理的行为可以在一定程度上提升公司利润，并提高公司形象和价值，更好的激励公司经营者决策，但多样并且复杂的盈余管理行为同时也会带来一些负面影响，过度的盈余管理行为不能使财务报表真实的反映公司现状，还会降低上市公司的会计信息质量，误导投资者们的选择，不利于投资者的投资信心和证券市场的稳定发展，更会损害债权人和投资者的利益，甚至影响国家的整体利益。本文先通过对国内外学者关于对盈余管理的研究做出概括，然后详细的介绍了盈余管理的相关理论，再通过南纺股份的案例进一步分析，在公司财务困难的情况下如何运用盈余管理的行为来解决公司困难和稳定公司的地位，同时，也发现上市公司内部治理和监管的缺陷及相关机构的监管不到位，所以，本文最后对上市公司实施盈余管理的治理提出了相关的建议。关键词：上市公司；南纺股份；盈余管理本科论文AbstractIn the capital market, earnings management has always been one of the topics of high attention in listed companies. China's listed companies can improve their profits to a certain extent by using earnings management, improve their image and value, and better motivate their managers to make decisions. However, various and complex earnings management behaviors can also bring some negative effects. Excessive earnings management behavior can not make financial statements truly reflect the current situation of the company. the interests of the person, and even affect the overall interests of the country. This paper first summarizes the research on earnings management by domestic and foreign scholars, then introduces the relevant theories of earnings management in detail, and then further analyzes the case of Nan Tex shares, how to use earnings management behavior to solve the company's difficulties and stabilize the company's position in the case of financial difficulties, at the same time, it also finds that the d...
