盈余管理与会计职业判断的关系探讨

Discussion on the Relationship Between Accounting professional Judgement and Earnings Management

对盈余管理和会计职业判断的关系进行了探讨,阐述了两者的区别与联系,并对新会计准则下盈余管理对会计职业判断的利用进行了探讨。

This paper studies on the relation between earnings management and accounting professional judgment, doing some research on their difference and relationship. How earnings management making use of accounting professional judgment under the issue of accounting standards is also explored.