摘要
对盈余管理和会计职业判断的关系进行了探讨,阐述了两者的区别与联系,并对新会计准则下盈余管理对会计职业判断的利用进行了探讨。
This paper studies on the relation between earnings management and accounting professional judgment, doing some research on their difference and relationship. How earnings management making use of accounting professional judgment under the issue of accounting standards is also explored.
出处
《科技创业月刊》
2008年第3期43-44,共2页
Journal of Entrepreneurship in Science & Technology
关键词
盈余管理
会计准则
职业判断
earnings management, accounting standards, professional judgment
