摘要
通过对会计准则、盈余管理及两者互动关系的剖析,提出了制定我国会计准则的建议。
Through analyzing the interactive relation between the accounting principle and the earnings management, this paper advances some suggestions on establishing Chinese accounting principle.
出处
《科技情报开发与经济》
2007年第32期131-133,共3页
Sci-Tech Information Development & Economy
关键词
会计准则
盈余管理
企业管理
accounting principle
earnings management
enterprise management
