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基于通货膨胀条件下上市公司盈余管理的治理措施

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摘要 盈余管理是上市公司管理层在遵循会计准则的前提下,运用相应手段,所做出的有利于自身利益最大化管理行为。本文从盈余管理的常见动机入手,结合通货膨胀的经济现状及企业可能存在的财务管理方面问题,综合提出针对盈余管理的治理措施。
作者 张颖婕
出处 《中国乡镇企业会计》 2013年第8期147-148,共2页
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