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ying yu guan li wen ti zai tan tao
Author(s): 
Pages: 35-37
Year: Issue:  2
Journal: Journal of Puyang College of Education

Keyword:  盈余管理 不当盈余管理 会计政策选择;
Abstract: 本文通过分析盈余管理与会计准则之间互动的内在联系,对盈余管理的涵义、基本特征与会计政策选择的关系及盈余管理的利弊等相关问题进行了探讨,力求为提高会计信息质量,使我国会计信息市场达到相对高效的均衡提供一种思路。
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