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上市公司盈余管理的审计对策 被引量:2

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摘要 近年来,盈余管理已成为企业管理层粉饰财务报告的主要手段之一。作为资本市场“经济警察”的注册会计师,在识别和控制上市公司不当盈余管理中起着不可替代的作用。加强注册会计师对上市公司盈余管理的审计,已经成为一个值得探讨的重大课题。本文对此展开探讨。
出处 《财会月刊(下)》 2006年第7期49-50,共2页 Finance and Accounting Monthly
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