摘要
盈余管理的出现有其必然性和普遍性。通过对盈余管理出现的理论根源和中外各国现状的分析,阐述了盈余管理的性质。通过与国外发达国家的比较,针对我国目前一些不尽人意的现象,提出了引导的方法和建议。
Earning management has its necessity and popularity. From the analysis of the theoretical source of earning management and the presentation of the situation in china and other countries, the essay explains the quanlity of earning management.From the comparison in other developed counties system and actual activity,the essay put forword constructive methods and propose for improvement to counter the weak points in our county.
出处
《哈尔滨商业大学学报（社会科学版）》
2002年第1期66-68,共3页
Journal of Harbin University of Commerce:Social Science Edition
