本文根据之前学者的理论研究初步介绍盈余操纵的概念。高管的薪酬体系,内部管理结构和合并及收购的过程都被证明与盈余操纵有直接的联系。对此,本文给予了详细的解释并提供了高管参与盈余操纵的主要诱因。此外,本文阐述了管理层运用会计盈余操纵和实际盈余操纵盈余的常见方法。 Based on the previous scholars’ theoretical research, this article initially introduces the concept of earnings manipulation. The compensation system, internal management structure and the process of mergers and acquisitions of senior executives have all been shown to be directly linked to earnings manipulation. In this regard, this article gives a detailed explanation and provides the main incentive for executives to participate in earnings manipulation. In addition, this article illustrates common ways in which management uses surpluses on accounting and actual surpluses.