摘要
盈余管理在国内是一个较新的研究课题 ,正确理解其概念是研究盈余管理的基础。盈余管理与会计信息失真、利润操纵是会计信息不真实公允的主要原因 ,二者既有联系 ,又有十分容易混淆的区别 ,以此为着眼点 ,分别辨析了会计信息失真、利润操纵与盈余管理的内涵 ,并进行了比较 。
Profit management is a new study subject in our country.It is a base of the profit management to understand its concept.The lack of fidelity of the profit management,the accounting information and profit control rethe main reasons why the accounting information is not true.The three not only have relations,but also very easy to be confused.So the paper analyses the connotation among the three,does some comparision,ancl at last presents a new connotation of the concert of the profit management.
出处
《河北理工学院学报(社会科学版)》
2003年第1期37-39,58,共4页
Journal of Hebei Institute of Technology (Social Science Edition)
基金
国家社科基金项目<中国证券市场违规行为的管制效力及对策研究>0 1BJY0 89
关键词
会计信息失真
利润操纵
盈余管理
accounting information lacking fidelity
profit control
profit management