摘要
股份合作制是融股份制与合作制于一体的企业制度 ,在浙江省民营经济中具有重要地位。作为企业财务会计政策选择之一的盈余管理 ,对企业的生存与发展既有积极影响也有消极影响。本文用实证的态度 ,从股东权益和制度效能的角度 ,分析了股份合作制企业的盈余管理动因、方法及后果 ,并在调查的基础上 ,重点分析了由此产生的制度失效问题 。
Cooperative shares system is a venture system which combines stock system and cooperation as a whole and plays s very important role in the nongovernmental economy of Zhejiang Province. As one of venture financial accounting policies, the profits management has positive and negative impacts on the existence and development of the venture. From the angle of stockholder's equity and institution efficiency, this article takes an attitude of demonstration to analyze the causes, methods and effects of the profits management of cooperative shares system venture; and on the basis of investigation, it analyzes with emphasis the institution invalidation caused by them and gives a further discussion over the negative influences on the stimulating institution based on accounting profits and distribution structure arranging of cooperative shares system venture caused by the profit management.
出处
《电子科技大学学报（社科版）》
2003年第2期45-49,共5页
Journal of University of Electronic Science and Technology of China(Social Sciences Edition)
关键词
盈余管理
会计利润
激励
分配
制度失效
Profits management
Accounting profits
Stimulating
Distribution
Institution invalidation.
