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随着经济的发展,在我国资本市场上并购事件层出不穷,并购重组本身是企业价值再发现和再创造的过程,其目的是巩固和扩大市场份额、降低生产、运营和管理成本。但因为并购事件的增多,... 随着经济的发展,在我国资本市场上并购事件层出不穷,并购重组本身是企业价值再发现和再创造的过程,其目的是巩固和扩大市场份额、降低生产、运营和管理成本。但因为并购事件的增多,而通过盈余管理对企业对外报告的会计受益信息进行控制或调整企业,以达到主体自身利益最大化的行为。
本文从并购与盈余管理的定义出发,找出并购与盈余管理的联系,分析我国上市公司并购中的盈余管理行为的原因,以及并购中盈余管理行为的利弊,并且提出如何对并购中的盈余管理进行防范措施。
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彡輕儛丨灬飛揚
2010-11-04
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With the development of economy, in China's capital market on m&a deals emerge in endlessly, m&a itself is the enterprise value find again and again the creative process, its purpose is to consolidate and expand market share, reduce production cost, operation and management. But because of the growing while the m&a deals by earnings management of enterprise external reports of accounting information to control or adjust benefit enterprise, in order to achieve subject self-interest maximization behavior.
This article from the merger and earnings management based on the definition, and find out the m&a and earnings management of contact, analysis of our country to be listed merger and earnings management behavior of reason, and merger and acquisition in the pros and cons of earnings management behavior, and puts forward how to manage the surplus in m&a preventive measures.

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With economic development, China's capital market in the growing incidence of mergers and acquisitions, M & A itself is the enterprise value of re-discovery and re-creation process, which aims to consolidate and expand market share, lower production, operations and management costs. But because the increase in M & A events, and through the earnings management accounting reports of enterprises benefit from the information of external control or adjust the enterprise, in order to achieve the main act to maximize their own interests.
This M & A and earnings management from the definition, find the contact M & A and earnings management, analysis of China's Listed Companies and the reasons for earnings management and earnings management in M & A pros and cons, and how the proposed merger of the earnings management the preventive measures.
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月灵冰露
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With the development of economy, in China's capital market on m&a deals emerge in endlessly, m&a itself is the enterprise value find again and again the creative process, its purpose is to consolidate and expand market share, reduce production cost, operation and management. But because of the growing while the m&a deals by earnings management of enterprise external reports of accounting information to control or adjust benefit enterprise, in order to achieve subject self-interest maximization behavior.
This article from the merger and earnings management based on the definition, and find out the m&a and earnings management of contact, analysis of our country to be listed merger and earnings management behavior of reason, and merger and acquisition in the pros and cons of earnings management behavior, and puts forward how to manage the surplus in m&a preventive measures.

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