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试论上市公司会计政策选择与盈余管理动因及治理 被引量:8

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摘要 本文从会计政策和盈余管理的概念和动因入手,指出会计政策选择和盈余管理存在其可能性和必然性,但是从会计的真实性和可靠性出发,为尽可能实现社会资源有效配置,需要对盈余管理进行治理,为此尝试性建立系统的盈余管理治理体系。
作者 孟庆若
出处 《现代商业》 2011年第5期225-225,224,共2页 Modern Business
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