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浅探我国上市公司盈余管理审计

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摘要 盈余管理作为财务揭示的热点话题,一直受到会计、注册会计师和审计理论研究人员的重视。普遍存在的盈余管理,由于其管理当局报告低质量的盈余,粉饰财务报告而正日益侵蚀公众对资本市场的信心,严重阻碍了资本的高效有序流动,为此,要求注册会计师在审计过程中发挥更大的作用,从而真正发挥“经济警察”的社会功能,是社会各界及公众关心的问题。
作者 孙红梅
出处 《金融会计》 2005年第7期52-54,共3页 Financial Accounting
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