摘要
利用会计政策选择进行盈余管理一直是目前比较关注的问题。本文在对会计政策选择相关理论进行分析的基础上,就如何进行会计政策选择,规范上市公司盈余管理行为提出了若干建议。
Accounting policy choices of earnings management has always been a hot issue. In this paper, on the basis of an analysis of the theoretical issues related to the accounting policy choices, we propose a number of recommendations on how to choose accounting policies and standardize the behavior of earnings management of listed companies.
出处
《新疆财经》
2010年第1期52-55,共4页
Finance & Economics of Xinjiang
关键词
会计政策
选择
盈余管理
Accounting Polices
Choices
Earnings Management
