上市公司盈余管理与财务舞弊研究—以“南纺股份”为例摘 要上市公司利用盈余管理进行财务舞弊是危害资本市场和导致诚信危机的重要问题之一。因此对盈余管理与财务舞弊的深入研究和探讨就显得非常有必要。本文在结合国内外学者的研究成果上，先对盈余管理与财务舞弊的理论进行了剖析，再以“南纺股份”财务造假事件为案例分析了其利用盈余管理进行财务舞弊的动因及手段，最后得出关于治理上市公司利用盈余管理进行财务舞弊的一些启示和建议。通过对上市公司盈余管理与财务舞弊的研究，可以对证券市场上的财务造假问题进行更好的管理，促进证券市场的健康发展。关键词：上市公司；盈余管理；财务舞弊Abstract That some listed companies use earnings management for financial fraud posing a threat to the capital market and leading to integrity crisis is one of the important issue. So the earnings management in-depth study and discussion is very necessary. Based on the research results of domestic and foreign scholars, this paper analyzes the theory of earnings management and financial fraud. And then it analyzes the causes and means of financial fraud by using earnings management in the case of "Nanfang" company financial fraud. Finally it draws some conclusions and suggestions on the financial fraud of listed companies using earnings management. According to the study of earnings management and financial fraud of listed companies, we can manage the financial fraud problem in the securities market and promote the development of the securities market in a better way.Key words: listed companies; earnings management; financial fraud目 录一、引言..................................................1二、文献综述..............................................2三、上市公司盈余管理与财务舞弊理论分析....................3（一）盈余管理的动因分析.........................................3（二）盈余管理的手段分析.........................................4四、案例分析..............................
