摘要
盈余管理是指企业管理者通过选择会计政策寻求对自己有利的财务结果。盈余管理手段的应用是在会计法律法规和准则的范围内进行的 ,盈余管理作为一种合乎法律规范的利润调整 。
Surplus-oriented management refers to the process that the managers of enterprises seek for the profitable financial result through accounting policies.The application of the surplus-oriented management is carried out within the range of the accounting regulations and rules.As a legal profit adjustment,it is the process that the manager hopes to achieve the expected aim.
出处
《内蒙古大学学报（哲学社会科学版）》
CSSCI
北大核心
2003年第1期67-70,共4页
Journal of Inner Mongolia University(Philosophy and Social Sciences)
关键词
盈余管理
企业管理者
会计政策
会计方法
会计准则
权责发生制
避税
surplus-oriented management
manager of enterprise
accounting policies
accounting method
accounting rules
the system of rights and obligations
tax evasion
