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企业内部控制有效性与盈余管理

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摘要 目前,我国不少企业存在盈余管理行为,过度的盈余管理对投资者、企业都会产生不利影响。本文从内部控制的角度来分析盈余管理,角度新颖。本文首先分别介绍了各自的理论,其次深入探讨了内部控制如何影响盈余管理,最后提出了一些改善盈余管理的建议。
作者 潘进琼
出处 《金融经济(下半月)》 2016年第1期223-224,共2页
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