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新会计准则视野下的企业利润操纵及其应对措施 被引量:4

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摘要 如何在利润操纵空间缩小的同时,经受得住市场的考验,同时把握机会,充分利用新会计准则开辟的操纵空间实现发展,是目前企业会计工作的重点内容。本文中,笔者在新会计准则视野下,对我国企业利润操纵受到的影响进行探讨,并提出科学、合理且可行性强的应对措施,积极促进我国企业会计工作顺利开展。
作者 陈瑞生
出处 《财经问题研究》 CSSCI 北大核心 2014年第S2期91-93,共3页 Research On Financial and Economic Issues
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