ST 公司盈余管理探究及治理对策【摘要】随着我国市场经济的快速发展，公司的市场竞争环境日益复杂，市场竞争形势也更加严峻，盈余管理普遍存在于国内的诸多公司，成为公司调控其经济利润的重要手段之一。盈余管理对于公司而言是一把双刃剑，不当的盈余管理不仅会损害投资者的利益，降低公司的经营管理效率，扰乱整个资本市场的发展，也会直接影响到公司的经济利益。本文以 ST 公司为个案研究对象，结合盈余管理的相关理论资料，细致探讨了 ST 公司盈余管理的动因以及产生的影响，并分析了过度盈余管理给公司带来的种种问题。在上述分析的基础上，结合盈余管理的相关理论以及 ST 公司当前所处发展阶段提出了 ST 公司盈余管理的治理对策，有助于提高 ST 公司的经营管理效率与经济效益，提高 ST 公司的市场竞争力。【关键词】ST 公司 过度盈余管理 手段 影响 PAGE \* MERGEFORMAT 1[Abstract] With the rapid development of China's market economy, the market competition environment of enterprises has become increasingly complex, and the market competition situation has become more severe. Earnings management is widespread in many domestic enterprises and has become one of the important means for enterprises to regulate their economic profits. Earnings management is a double-edged sword for enterprises. Improper earnings management will not only damage the interests of investors, reduce the efficiency of business management, disrupt the development of the entire capital market, but also directly affect the economic interests of enterprises. This paper takes ST company as the case study object, and combines the relevant theoretical data of earnings management to explore the motivation and impact of ST company's earnings management, and analyzes the problems brought by excessive earnings management. On the basis of the above analysis, combined with the relevant theory of earnings management and the current development stage of ST company, the countermeasures for...
