摘要
盈余管理就是企业管理当局在遵循会计准则的基础上 ,通过对企业对外报告的会计收益信息进行控制或调整 ,以达到主体自身利益最大化的行为。其终极目的在于获取私人利益 ,具体目的为筹资、避税、获取政治资本以及规避债务契约约束等。盈余管理有诸多表现形式 ,可以通过完善会计规范、加强审计监控和加大监管力度等进行防范。
Earnings management means to control or adjust the information of the financial income in the report in order to maximize the interest The aims are to obtain the private benefit, collect capitals, escape taxes, obtain political capitals and evade the obligations of contracts Earnings management has various type ,and it can be kept away through perfecting the accounting regulations, enhancing the auditing and control and so on
出处
《华东经济管理》
2002年第4期90-91,共2页
East China Economic Management
