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新准则下盈余管理的思考 被引量:1

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摘要 新会计准则颁布和实施是接轨国际会计准则和适应我国市场经济发展需要的必然结果。但新会计准则也并非完美,它在制约盈余管理的同时,也为其提供了新的空间。本文首先分析了盈余管理与会计准则的关系及盈余管理在新形势下可能的变化,最后揭示新准则下盈余管理中可能出现的问题。
作者 潘龙萍
机构地区 重庆工商大学
出处 《商场现代化》 北大核心 2007年第11S期377-377,共1页
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