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中国亏损上市公司盈余管理之规范分析
北京市财贸管理干部学院学报, 2002, Vol.18 (1), p.30-33
Copyright © Wanfang Data Co. Ltd. All Rights Reserved. ;ISSN: 1008-6250 ;DOI: 10.3969/j.issn.1974-2923.2002.01.009
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Title:
中国亏损上市公司盈余管理之规范分析
Author:
汪海芳
Subjects:
中国
;
亏损上市公司
;
公司治理结构
;
关联交易
;
市场规则
;
政府干预
;
盈余管理
Is Part Of:
北京市财贸管理干部学院学报, 2002, Vol.18 (1), p.30-33
Description:
盈余管理问题一直以来倍受中外会计学者的关注。作为公司管理的一部分,盈余管理不可避免地会受外界环境的影响,其更大程度上是公司管理人员出于战略考虑而权衡利弊做出的选择。目前中国正处于经济体制改革时期,试图建立有中国特色的社会主义市场经济,这一体制转转时期产生了大量新的问题和现象,上市公司的盈余管理行为在某些程度上也将呈现出中国特色。为此本文将以亏损上市公司作为研究的切入点,结合中国现阶段的制度背景和经济环境对其盈余管理行为进行规范分析。
Publisher:
上海财经大学,会计学院,上海,200083
Language:
Chinese
Identifier:
ISSN: 1008-6250
DOI: 10.3969/j.issn.1974-2923.2002.01.009
Source:
National Social Sciences Database (China)
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