摘要
利润操纵行为源于企业所有者与管理者之间的矛盾。利润操纵不同于盈余管理。分析、识别利润操纵行为有助于完善会计法律、法规及其有关的制度建设。
Profit-rigging, which is different from surplus management originates from the
benefit conflicts between the owner and the management of enterprises. Analyzing and
discriminating of profit-rigging help to prefect accounting laws and regulations and the related
systems setup.
出处
《天津市财贸管理干部学院学报》
2003年第2期19-21,共3页
Journal of Tianjin Institute of Financial and Commercial Management
