摘要
对盈余管理的概念、特征、类型进行了分析,着重研究了盈余管理的基本手段,即会计手段与非会计手段。
This paper analyzes the concepts, features and classification of earnings management, and researches the basic methods of earnings management, such as the accounting method and non-accounting method.
出处
《科技情报开发与经济》
2007年第25期160-161,共2页
Sci-Tech Information Development & Economy
关键词
盈余管理
会计手段
非会计手段
earnings management
accounting method
non-accounting method
