企业盈余管理研究——以电广传媒为例摘 要随着我国经济市场的不断发展，盈余管理在经济学和会计学中引起广泛研究。上市公司面临亏损时，往往会采取盈余管理方式在短期内实现企业扭亏为盈，但这种方式只是人为操控财务报表，粉饰财务数据，对公司的长期发展具有不利影响。因此，本文以电广传媒为例，在契约理论、委托代理理论和信息不对称理论等理论基础上，运用理论分析法、案例分析法和对比论证法对电广传媒盈余管理行为进行研究，识别盈余管理动机和手段，并根据公司实际情况提供相关规范盈余管理的建议和措施，一方面通过公司内部提升企业业绩来破除财务困境，而不是利用盈余管理扭亏为盈；另一方面通过完善相关会计制度，提高市场监管部门监管力度来最大限度地减少盈余管理行为。关键词：盈余管理；扭亏为盈；资产减值；关联交易IResearch on enterprise earnings management-- Taking the radio and television media as an exampleAbstractWith the continuous development of China's economic market, earnings management has been widely studied in economics and accounting. When listed companies face losses, they tend to adopt an earnings management mode to turn a profit in a short period of time, but this way is only artificial manipulation of financial statements, whitewash financial data, the long-term development of the company has a negative impact. Therefore, in this paper, taking the radio and television media as an example, on the theoretical basis of contract theory, entrustment agency theory and information asymmetry theory, the use of theoretical analysis, case analysis and comparative argumentation to study the behavior of the earnings management of the radio and television media, to identify the motivation and means of earnings management. And according to the actual situation of the company to provide relevant recommendations and measures to prevent and control earnings management, on the one hand, through the company to improve the performance of en...
