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论会计人员的职业判断和盈余管理

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摘要 盈余管理在我国的理论界通常是一个贬义的概念,作为具体操作的会计人员更被认为是滥用职业判断,欠缺会计职业道德。文章通过分析认为目前会计人员的职业判断空间在加大,进行盈余管理是一个理性的选择,其提供的会计信息仍具有相关性,但有必要合理规范和约束。
作者 秦学斌
出处 《江西金融职工大学学报》 2010年第2期96-98,共3页
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