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盈余管理的现实性思考

广西财政高等专科学校学报, 2002, Vol.16 (2), p.44-46

Copyright © Wanfang Data Co. Ltd. All Rights Reserved. ;ISSN: 1673-5609 ;DOI: 10.3969/j.issn.1673-5609.2002.02.011

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  • Title:
    盈余管理的现实性思考
  • Author: 杨金
  • Is Part Of: 广西财政高等专科学校学报, 2002, Vol.16 (2), p.44-46
  • Description: F275; 基于会计学的本质属性和公司两权分离机制的形成,公司盈余管理的出现有了其必然性,而且经过数十年的发展演变,盈余管理的方式呈现出多样化、复杂化的趋势.对于国内企业盈余管理的问题,合理的做法应是借鉴较严谨的美式财务,并在具体财务制度的制定和配套制度的完善上对其进行合理引导.
  • Publisher: 中南财经政法大学,会计学院,湖北,武汉,430064
  • Language: Chinese
  • Identifier: ISSN: 1673-5609
    DOI: 10.3969/j.issn.1673-5609.2002.02.011
  • Source: National Social Sciences Database (China)
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