摘要
随着近些年资本市场盈余管理的愈演愈烈,盈余管理成为国内经济学界和会计学界研究的重要课题之一。分析新会计准则下盈余管理主要操作手段,并结合我国实际,可以提出有效治理上市公司盈余管理的积极对策。
Recent years,earning management in capital market has been controlled in large and earning management has been a very important subject in economics and accounting.Analyze the main mean of earning management in accounting standard and propose strategy for listed company according to the reality of us.
出处
《长春金融高等专科学校学报》
2012年第4期38-41,共4页
Journal of Changchun Finance College
基金
吉林省教育厅社会科学"十二五"规划项目(吉教科文合字[2012]318号)
长春金融高等专科学校科研资助项目(2011LX005)
关键词
新会计准则
上市公司
盈余管理
治理
new accounting standard
listed company
earning management
manage
