——以XG股份为例
Research on Enterprise Financial Risk Control from the Perspective of Earnings Management:
Take XG Shares as an Example
吉晨阳 JI Chen-yang；赵怡晨 ZHAO Yi-chen；王慧梅 WANG Hui-mei
（陕西理工大学经济管理与法学学院，汉中 723000）
（School of Economics，Management and Law，Shaanxi University of Science and Technology，Hanzhong 723000，China）
摘要： 经营业绩较差和困境较为严重给的企业为了规避退市风险和经营压力，会选择运用盈余管理行为降低企业的经营困境，但同时也会给企业带来较为严重的财务风险，如企业实质性的连续亏损、自身内部治理结构和能力的混乱、经营情况不稳定等现象。因此为了规避这一风险，可以考虑完善退市制度，继续加强证券市场监管的同时，强化企业内部治理能力，进而降低企业财务风险，保障报表使用者的利益。
Abstract: In order to avoid delisting risks and operating pressure, companies with poor operating performance and serious difficulties will choose to use earnings management to reduce their operating difficulties, but at the same time, they will also bring more serious financial risks to the company. Substantial continuous losses, confusion in its own internal governance structure and capabilities, and unstable operating conditions. Therefore, in order to avoid this risk, it can be considered to improve the delisting system, continue to strengthen the supervision of the securities market, and at the same time strengthen the internal governance capacity of the enterprise, thereby reducing the financial risk of the enterprise and protecting the interests of the users of the statement.
关键词： 盈余管理；退市制度；财务风险；治理能力
Key words: earnings management；delisting system；financial risk；governance capability
中图分类号：F275 文献标识码：A 文章编号：1006-4311（2022）22-048-03
DOI:10.3969/j.issn.1006-4311.2022.22.016.
文章出处：吉晨阳,赵怡晨,王慧梅. 盈余管理视角下企业财务风险控制研究 ——以XG股份为例[J]. 价值工程,2022,41(22):48-50.
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