摘要
盈余管理是公司管理层为实现自身效用或公司市场价值最大化等目的,进行会计政策的选择,从而调节公司盈余的行为。盈余管理只能在会计准则或制度的范围内进行,一旦超越会计准则及制度的规定范围,则被称之为利润操纵。本文在正确界定盈余管理性质的基础上,分析其产生的可能性和必然性,并力图提出辨识盈余管理行为的方法和技巧。
Earnings management is a measure adopted by managerial layer of the company to choice accounting, policy and to adjust earnings for realizing self- function or maximize the market value of the company. This measure should only be applied in the scope that accounting standard or system authorize. If the operation exceeds the authorized scope, it will be called earnings control. The author in this paper correctly defines the property of earnings management and analyzes the possibihty and inevitability, and then put forward skills and methods to identify earnings management.
出处
《河北职业技术学院学报》
2005年第4期86-87,90,共3页
Journal of Hebei Polytechnic
关键词
盈余管理
双刃剑
辨识
技巧
earnings management
double-edged sword
identify
skills
