| 上市公司会计差错更正与盈余管理问题探析 |
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| 引用本文： | 张云来,王艳红.上市公司会计差错更正与盈余管理问题探析[J].河北职业技术学院学报,2006,6(1):81-82. |
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| 作者姓名： | 张云来 王艳红 |
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| 作者单位： | 1. 廊坊师范学院,河北,廊坊,065000
2. 中国人民武装警察部队学院,河北,廊坊,065000 |
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| 摘 要： | 会计差错更正是对前期财务报告存在问题的事后补救措施,是财务报告体系的纠错机制发挥作用的表现。本文从会计差错更正基本理论入手,分析我国诸多上市公司利用会计差错更正进行盈余管理的实证现状,从完善财务报告质量的支撑系统的角度对遏制不当盈余管理提出一些看法。
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| 关 键 词： | 会计差错 会计差错更正 盈余管理 |
| 文章编号： | 1671-1017（2006）01-0081-02 |
| 收稿时间： | 2005-12-20 |
| 修稿时间： | 2005年12月20 |
Discussion on Correcting Accounting Error and Balance Management of Listed Companies |
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| ZHANG Yun-lai,WANG Yan-hong.Discussion on Correcting Accounting Error and Balance Management of Listed Companies[J].Journal of Hebei Polytechnic,2006,6(1):81-82. |
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| Authors: | ZHANG Yun-lai WANG Yan-hong |
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| Institution: | ZHANG Yun-lai WANG Yan-hong |
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| Abstract: | The correction of accounting error is the after remedial measures for the problems in the early period accounting report, and is the representation of the function of correction system for accounting report. The instances of managing balance with correction of accounting error in many listed companies of China are analyzed based on the basic theory of correcting accounting error; the some opinions for restraining management of improper balance on the base of improving supporting system of quality of accounting report. |
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| Keywords: | accounting error correction of accounting error balance management |
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