| 盈余管理初探 |
| |
| 引用本文： | 何红渠,肖绍平.盈余管理初探[J].青海师专学报,2002,22(4):63-65. |
| |
| 作者姓名： | 何红渠 肖绍平 |
| |
| 作者单位： | 中南大学工商管理学院，中南大学工商管理学院 湖南 长沙410083，湖南 长沙410083 |
| |
| 摘 要： | 盈余管理关存在有其必然性，可以使信息使用者更好地解读会计盈余，本文首先从经济学和会计学两方面分析盈余管理产生的原因，最后，就如何规范盈余管理进行了初步探讨。
|
| 关 键 词： | 盈余管理 会计盈余 经济学 会计学 会计准则 |
| 文章编号： | 1007-0117-(2002)04-0063-03 |
| 修稿时间： | 2001年11月21 |
The Analysis of Earnings Management |
| |
| HE Hong-qu,XIAO Shao-ping.The Analysis of Earnings Management[J].Journal of Qinghai Junior Teachers' College,2002,22(4):63-65. |
| |
| Authors: | HE Hong-qu XIAO Shao-ping |
| |
| Abstract: | Earnings management has its inevitability as it can provide more information for the accounting information users so that they can understand the meaning of accounting earnings better. This paper mainly focuses on the causes of earnings management from two aspects: Economics and Accounting. Finally, the paper offers some suggestions on how to standardize earnings management. |
| |
| Keywords: | earnings management asymmetric infonnation standardize |
| 本文献已被 CNKI 维普 等数据库收录！ |
