| 浅析企业盈余管理 |
| |
| 引用本文： | 李俊秀.浅析企业盈余管理[J].科技创业月刊,2009(7):31-32. |
| |
| 作者姓名： | 李俊秀 |
| |
| 作者单位： | 山西大同大学商学院,山西,大同,037000 |
| |
| 摘 要： | 企业的盈余管理只能在会计准则或制度的范围内进行,不能超越会计准则及制度的规定,恰当的盈余管理可为公司赢得理财和经营活动的弹性空间.但许多盈余管理完全是一种机会主义行为,尤其是我国证券市场还不是很发达,上市公司中的一些盈余管理行为已经影响到资源的优化配置,严重损害了投资者的利益,已经超出了可以容忍的限度.因此,加强企业的盈余管理行为的规范,减少企业盈余管理的空间,对增强我国企业的会计数据的可靠性具有重要意义.
|
| 关 键 词： | 盈余管理 会计准则 盈余空间 治理结构 |
Analysis of Enterprise Earnings Management |
| |
| Li Junxiu.Analysis of Enterprise Earnings Management[J].Pioneering With Science & Technology Monthly,2009(7):31-32. |
| |
| Authors: | Li Junxiu |
| |
| Abstract: | Corporate earnings management or accounting standards can only be carried out within the framework of the system,it can not go beyond the accounting standards and system requirements,the appropriate earnings management can make the company win the financial and operating flexibility of space activities.However,many earnings management are the completely opportunistic behavior,especially in China's undeveloped securities market,the earnings management behavior in a number of listed companies have impacted th... |
| |
| Keywords: | earnings management accounting standards earnings space management stucture |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
