摘要
本文在对盈余管理的涵义作简单介绍的基础上,具体论述了企业在合并会计报表中可能采取的盈余管理方式。并针对以上问题,对制定合并会计报表具体准则提出了几点原则性的建议。
Based on the analysis of earnings management concept, this article discusses the methods of earnings management in combining statements and makes some suggestions on establishing accounting standards of combined statements.
出处
《安徽农业大学学报（社会科学版）》
2005年第6期70-72,80,共4页
Journal of Anhui Agricultural University:SOC.SCI.
