利润操纵与盈余管理

The Relations between Profit Operating and Surplus Management

分析了利润操纵与盈余管理,利润操纵与造假的对比关系,认为适当地操纵盈余可以降低企业契约成本,提高企业价值,而过度地操纵利润将严重影响会计信息的真实可靠性,损害投资者利益。所以,必须适度操纵,杜绝过度操纵。

Analyses the relations between profit operating and surplus management, malpractices. Considers that moderately operating surplus may reduce contract cost and raise value of enterprise,but immoderately operating profit will seriously influence on accounting information truly to hamful investor benefit. Therefore enterprise should be moderately operated and prevented immoderately operating.