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关于盈余管理的动机、手段及防范措施分析

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摘要 会计信息质量对现代市场经济意义重大。而在中外公司中普遍存在的盈余管理行为,严重影响会计信息质量,引起了社会各界的广泛关注。本文对盈余管理的动机与操作手段展开剖析,并提出了应对过度盈余管理的解决措施。
出处 《时代金融》 2016年第29期296-,306,共2页 Times Finance
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