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企业盈余管理手段与识别方法的探讨 被引量:1

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摘要 盈余管理是企业管理层在公认会计准则、会计制度及有关财务会计法规允许的范围内,利用会计政策的可选择性和交易规划等手段有意识地调节或控制企业的盈余,以达到自身利益最大化或企业价值最大化的行为。这样企业可以从盈余管理方面调节利润,从而导致财务报告不实,因此探讨企业盈余管理的形式和方法具有现实意义。
作者 王玉英
出处 《绿色财会》 2007年第9期55-56,共2页 Green Finance and Accounting
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