摘要
盈余管理的存在有其必然性,可以使信息使用者更好地解读会计盈余。本文首先从经济学和会计学两方面分析盈余管理产生的原因,最后就如何规范盈余管理进行了初步探讨。
Earnings management has its inevitability as it can provide more information for the accounting information users so that they can understand the meaning of accounting earnings better.This paper mainly focuses on the causes of earnings management from two aspects: economics and accounting. Finally, the paper offers some suggestions on how to standardize earnings management.
出处
《哈尔滨商业大学学报（社会科学版）》
2002年第1期56-58,共3页
Journal of Harbin University of Commerce:Social Science Edition
