一类供应链双目标约束下的盈余管理抑制优化问题——建模、求解与最优性分析

A Class of Earnings Management Deterrence Optimization Problems under Bi-Objective Supply Chain Constraints—Modeling, Solution, and Optimality Analysis

摘要: 本文研究一类供应链集中度与效率约束下的盈余管理抑制双目标优化问题，基于运筹学双目标规划框架，将供应链集中度、供应链效率设定为双向决策目标，在数字化转型水平、供应链结构及企业运营约束下建立双目标规划模型，探索多维度供应链约束下企业财务治理的最优路径。基于上市公司数据的数值实验表明，数字化转型参数可显著改变目标权衡关系，使供应链集中度与效率目标实现协同均衡，并降低盈余管理最优抑制强度。最后通过敏感性分析验证模型的稳定性与适用性。该模型为盈余管理治理提供了可求解、可比较、可推广的多目标优化框架。

Abstract: This paper studies a class of bi-objective optimization problems for earnings management de-terrence under supply chain concentration and efficiency constraints. Based on the bi-objective programming framework of operations research, supply chain concentration and supply chain efficiency are set as dual decision objectives. A bi-objective programming model is formulated under the constraints of digital transformation level, supply chain structure, and corporate op-erations, so as to explore the optimal path of corporate financial governance under mul-ti-dimensional supply chain constraints. Numerical experiments based on listed company data show that digital transformation parameters can significantly alter the objective trade-off rela-tionship, achieve a synergistic equilibrium between supply chain concentration and efficiency objectives, and reduce the optimal deterrence intensity of earnings management. Finally, sensi-tivity analysis verifies the stability and applicability of the model. The model provides a solvable, comparable, and generalizable multi-objective optimization framework for earnings manage-ment governance.