国外盈余管理理论的研究:发现与启示

多年来西方学术界对盈余管理进行了持续的研究,形成很多研究成果,但大多仍然是从会计学的角度考察。本文对当前的各种观点进行了综述,结合管理学的思想,提出现在盈余管理的理论和实务都不再仅仅是会计学的问题,应该拓展为从管理学的角度来研究,并对此展开了讨论。

Earnings management has been researched for many years in west country, and there has been many disquisitions on it, But they all studied it from accounting. In this article, the author summarized all views and combined the management thought, elicited that it was not only a accounting question but also a management question . and the research of it should be from management not only accounting. Based on his standpoint. The author discussed it .