摘要
近期美国重大财务舞弊案件接连不断 ,不禁使人们反思现存的会计体系在赋予管理者进行盈余管理方面是否空间太大 ,以及如何对盈余管理行为进行会计监管。
These days, serious financial cheats continue to occur in America. We could not help thinking whether present accounting system gives managers too many chances in earning management, and how to monitor earning management.[
出处
《兰州商学院学报》
2003年第2期59-62,共4页
Journal of Lanzhou Commercial College
关键词
盈余管理
会计监管
信息不对称
earning management
accounting monitoring
dissymmetry of information
