| 公司盈余管理及其防范的研究与分析 |
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| 引用本文： | 王其超,陈亚萍.公司盈余管理及其防范的研究与分析[J].财会通讯,2006(2). |
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| 作者姓名： | 王其超 陈亚萍 |
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| 作者单位： | 浙江大学经济学院，浙江天健会计师事务所 浙江杭州310012 |
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| 摘 要： | 盈余管理是经营者运用会计手段或安排交易来改变财务报告以误导利益相关者对公司业绩的理解或者影响以报告会计数字为基础的合约的结果(1999)。本文从实践中盈余管理的动机、手段等对盈余管理进行分析和研究,从而提出对公司盈余管理的识别方法及防范措施。
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| 关 键 词： | 公司 盈余管理 防范 |
study and analyse of the Earnmings Management in Companies and the Countermeasures |
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| Wang Qichao Chen Yaping.study and analyse of the Earnmings Management in Companies and the Countermeasures[J].Communication of Finance and Accounting,2006(2). |
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| Authors: | Wang Qichao Chen Yaping |
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| Abstract: | Earnings management is a process whereby managers are able to use their discretion to determine final outcomes in financial reports regarding the underlying economic performance of a company or to influence contractual outcomes (Healy and Wahlen, 1999).The author tries to indicate the method of earnings management identification and measures of earning management prevention, through the analysis and study of the motivation and means of earnings management in practice. |
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| Keywords: | Company Earnings Management Countermeasures |
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