试论盈余管理的重新定位

Discussions on the Reposition of Earnings Management

伴随着资本市场的日益成熟,盈余管理作为一种调节利润的手段也越来越引起人们的重视,但是对于盈余管理的概念及实质,人们还存在着很多模糊的认识。应当通过对盈余管理的定义及其性质作用的分析,给盈余管理以重新定位。

With the growing up of capital market, man pays more attention on earnings management being means of adjusting profit. But there is any blurry viewpoint on the concept and essential of the earnings management. The author tries to reposition earnings management.