| 论盈余管理与财务管理的差异 |
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| 引用本文： | 夏震.论盈余管理与财务管理的差异[J].江西教育学院学报,2003,24(6):78-79. |
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| 作者姓名： | 夏震 |
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| 作者单位： | 南昌大学,江西,南昌,330029 |
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| 摘 要： | 盈余管理是企业选择其自身利益最大化的一种会计行为，财务管理则是能给企业所有者带来新增财富的一种管理工作。前者产生于财务关系，后者产生于理财环境。由于两者所采取的管理手段不同，从而导致的结果也不同。目前我国的盈余管理极易导向利润操纵的极端，从本质上讲是有害的，应通过各种措施加以抑制。
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| 关 键 词： | 盈余管理 财务管理 企业 业绩评价 财务会计 |
| 文章编号： | 1005-3638(2003)06-0078-02 |
| 修稿时间： | 2003年7月20日 |
The Differences between Surplus Management and Financial Management |
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| XIA Zhen.The Differences between Surplus Management and Financial Management[J].Journal of Jiangxi Institute of Education,2003,24(6):78-79. |
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| Authors: | XIA Zhen |
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| Abstract: | Surplus management is one kind of financial activities,which maximizes its own profit. Meanwhile,financial management is another kind of management jobs which could provide new added fortune for business owner.The former arises from financial relationship,and the latter is from managing money matters.Because of different management methods,the corresponding results are also different. At present,surplus management easily leads to profit control in China. It is harmful basically and should be controlled by all kinds of measures. |
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| Keywords: | surplus management financial management difference |
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