| 盈余管理与会计准则的制订 |
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| 引用本文： | 于东智.盈余管理与会计准则的制订[J].山东工商学院学报,2000(4). |
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| 作者姓名： | 于东智 |
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| 作者单位： | 东北财经大学!辽宁大连116025 |
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| 摘 要： | 盈余管理是对企业操纵利润、粉饰财务报表的各种会计手段的总称 ,对其进行研究不但具有重要的理论意义 ,还具有重大的实践意义。本文阐述了盈余管理的理论涵义 ,回顾了关于盈余管理的实证研究成果 ,并指出了盈余管理研究对于制订会计准则的理论涵义。
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| 关 键 词： | 盈余管理 会计准则 会计选择 实证研究 |
The Earnings Management and the Formulation of Accounting Standards |
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| YU Dong-zhi.The Earnings Management and the Formulation of Accounting Standards[J].Journal of Shandong Institute of Business and Technology,2000(4). |
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| Authors: | YU Dong-zhi |
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| Abstract: | The earnings management is the general designation to various accounting means that operate profits of the enterprise and whitewash the finacial reports. Studying of it can not only possess important theory significance, but also possess important real significance. This paper has been expounded theory meaning of earnings management, and has looked back about the positive research achievements of earnings management, and has pointed out theory meaning of studying the earnings management for formulating accounting standards. |
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| Keywords: | the earnings management accounting standards accounting select positive research |
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