摘要
盈余管理是实证会计理论的一个重要领域 ,介绍了国外关于盈余管理动机和类型的研究成果 ,然后在此基础上探讨了在特殊制度背景下的我国上市公司盈余管理的手段 。
Earnings management is a very important field of positive accounting theory. This paper introduces the overseas research on the motivation and types of earnings management, then analyzes the methods of earnings management of Chinese listed companies under the especial institutional circumstances. Fnally, it discusses the advantages and disadvantages of earnings management briefly.
出处
《商业研究》
北大核心
2003年第16期50-52,共3页
Commercial Research
