摘要
本文介绍了西方会计学者对盈余管理的不同定义,通过对公司盈余管理动机的分析,提出了相应的防范措施。这些方法和措施对我国目前企业的改革和改制具有一定的借鉴意义。
This papers introduces the different definitions of surplus management given by western accounting scholars. It puts forward relevant precautionary measures through the analysis of the motivation of the surplus management. These methods and measures are helpful for the reform and system changing of Chinese enterprise at present.
出处
《黑龙江对外经贸》
2006年第6期125-126,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
盈余管理
动机
防范措施
surplus management
motivation
precautionary measures
