从盈余管理透视会计核算制度改革

The Reform of Accounting Accountability System From the Perspective of Earnings Management

进行会计核算制度改革，使我国的会计制度发展递进到一个更高层次，这对社会主义市场经济的发展具有深远意义。盈余管理是企业管理当局通过合法的会计和非会计方法影响财务报告中有关会计数据以达到既定目的时作出的判断决策和会计选择的过程。然而盈余管理有利有害，应努力做到趋利避害，以促进会计核算制度的改革。

The reform of accounting accountability system has led Chinese accounting system to ahigher level, which means much to developing socialist economy in the long run. Earningmanagement refers to a process of manager's decision making and accounting selcction by legalaccounting approach and non-accounting approach to analyze the accounting data in thefinancial report of its advantages and disadvantages, manyers should try to take the goved instead ofthe bad.