st公司盈余管理的探究及治理对策

[Abstract]With the rapid development of China's market economy,the market competition environment of enterprises has becomeincreasingly complex,and the market competition situation has become more severe.Earnings management is widespread in manydomestic enterprises and has become one of the important means for enterprises to regulate their economic profits.Earningsmanagement 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 theeconomic interests of enterprises.This paper takes ST company as the case study object,and combines the relevant theoretical dataof earnings management to explore the motivation and impact of ST company's earnings management,and analyzes the problemsbrought by excessive earnings management.On the basis of the above analysis,combined with the relevant theory of earningsmanagement and the current development stage of ST company,the countermeasures for ST company's earnings management are putforward,which helps to improve the management efficiency and economic benefits of ST company and improve the market of STcompany.Competitiveness.[Keywords]ST company earnings management means Influence