摘要
对利润管理存在的条件、动机、手法及利弊进行分析，可以使财务报告的外部使用者认识会计社会性的一面,更好地解读会计利润。对于会计人员来说,正确理解利润管理,可以更好地认识会计利润向投资者传递信息的作用及其作为契约依据的作用。
This article mainly analyzes the condition of existence, motivation and means of earnings management, as well as the advantages and disadvantages of the earning management, so that outsider users of financial reports can recognize the social aspect of accounting, thus cam understand the meaning of accounting profit better. Correct understanding of earnings nanagement is crucial for accountants to realize concisely that accounting profit is a useful signal to convey information to investor and an appropriate basis for many covenants.
出处
《审计与经济研究》
北大核心
2001年第1期51-54,共4页
Journal of Audit & Economics
关键词
利润管理
条件
动机
利弊
企业
earnings management
condition
motivation
advantage and disadvantage
