摘要
本文从经营者与监督者之间的博弈模型入手,讨论了公司治理结构对盈余管理的影响,并在分析了我国目前的公司治理结构存在的问题后,提出了一些措施,最后给出了研究建议。
This paper analyzes a game model between the manager and the supervisor, and then discusses the impact on earnings management caused by corporation governing structure. It also presents existing problems lying in China's corporation governing structure, and offers some measures to improve it. Finally, some suggestions are put forward to solve this problem.
出处
《财贸研究》
北大核心
2005年第2期104-108,共5页
Finance and Trade Research
基金
国家自然科学基金资助项目(70371030)
