摘 要在我国市场经济以及资本市场不断发展的情形下，企业披露的财务信息不仅影响着市场经济的发展，同时也是投资者做出投资决策的重要依据。当盈余管理被合理的应用时，企业将得到更好的发展；而当盈余管理被滥用时，则会导致会计信息的失真，不利于企业的发展，更甚则会对市场经济发展造成影响。房地产上市公司因投资金额大、周期长等特点，其盈余管理受到广泛重视，成为当今的研究热点之一。本文对房地产盈余管理现状进行分析，并针对存在的问题提出建议。关键词：房地产；上市公司；盈余管理；会计信息；财务报告AbstractUnder the situation of market economy and capital market development in China, the financial information disclosed by enterprises not only affects the development of market economy, but also is also an important basis for investors to make investment decisions.When earnings management is reasonably applied, enterprises will get better development;And when the surplus management is abused, it will lead to the distortion of accounting information, not conducive to the development of enterprises, and even affect the development of the market economy.Real estate listed companies because of the a lot of investment, long period, its earnings management has been widely valued, has become one of the hot research topics.This paper analyzes the current situation of real estate surplus management and puts forward suggestions for the existing problems.Key words ： Real estate; Listed company; Earnings management; Accounting information; Financial report.目 录1 引 言.........................................................12 房地产盈余管理的概述.............................................12.1 盈余管理的概念..................................................12.2 房地产行业概念..................................................22.3 房地产盈余管理动机..............................................33 房地产行业盈余管理现状及存在的问题...............................
