猪周期对企业盈余管理的影响研究——以牧原股份为例
Study on the Influence of Pig Cycle on Earnings Management in Enterprises—Taking Muyuan Shares as an Example

养猪产业对保障人民的基本生活需求、推动经济发展以及应对各种挑战都具有十分重要的作用。针对生猪行业特殊的周期现象，本文围绕猪周期对养猪企业盈余管理的影响，采用文献研究法和案例研究法等，阐释了猪周期对企业盈余管理的影响，描述了产业链视角的养猪行业现状，分析了养猪行业在猪周期背景下的盈余管理动机，探讨了牧原股份在猪周期背景下盈余管理的影响和实施盈余管理的手段，并提出了消除猪周期影响下企业实施盈余管理的有效建议。
The pig farming industry plays a crucial role in ensuring the basic living needs of the people, promoting economic development, and addressing various challenges. In response to the unique cyclical phenomenon in the pig industry, this study focuses on the impact of pig cycles on earnings management in pig farming enterprises. Through literature research and case study methods, the impact of pig cycles on earnings management in enterprises is explained, and the current situation of the pig farming industry from the perspective of the industry chain is described. The motivation for earnings management in the pig farming industry under the background of pig cycles is analyzed, and the impact of earnings management and implementation of earnings management means by Muyuan Shares under the background of pig cycles are explored. Effective suggestions are proposed to eliminate the impact of pig cycles on the implementation of earnings management measures in enterprises.