Negative Influences of the Earnings Management of Chinese Listed Companies and Countermeasures

This disquisition details the causes of the earnings management of Chinese listed companies, the policies of the earnings management, the techniques of its concrete operation and the negative - side influence to the benefit - related groups caused by it. Simultaneously, it analyses completely the issues of the earnings manipulation which exist in the earnings manage- ment of the listed companies from multipoint of view. It analyses the causes of the issues and the bad consequences as well as proposes the policies which can keep the bad influence within limits from six points such as : improve the administrative setup and strengthen built in control, strengthen the accounting standard and the accounting system construction, increase the efficient supervision and restrain in law to the intermediary organization in society.