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企业盈余管理行为分析 被引量:1

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摘要 随着证券市场的发展,盈余管理行为已经成为股票市场上司空见惯的公司管理层操纵利润的手段,不当的盈余管理行为严重损害了投资者的利益,影响了资本市场的健康发展,其负面作用是巨大的。本文试图从盈余管理的动因入手,分析其存在的社会、经济根源,并在此基础上提出相应的对策,控制不当盈余管理行为。
作者 陈风云
出处 《中国管理信息化(综合版)》 2007年第8期72-74,共3页 China Management Informationization
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