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论盈余管理的方式及治理对策 被引量:2

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摘要 随着我国资本市场规模的不断扩大,盈余管理问题也日渐突出。本研究以目前比较权威的盈余管理涵义为基础,分析了我国企业进行盈余管理的主要方式,并在此基础上提出了盈余管理的治理对策。
作者 张宇辰
出处 《重庆与世界(学术版)》 2012年第9期16-17,23,共3页 THE WORLD & CHONG QING
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