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一、企业运用会计职业判断进行盈余管理的重要意义(一)适度的盈余管理行为对于企业来说是有益的行为。盈余管理在一定程度上调节利润,可以实现筹划节税;合理、有效的盈余管理有利于均衡企业年度收益,减少企业的经营风险,增强企业经营的稳定性。借助会计职业判断进行盈余管理已成为财务主管必须掌握的一项重要技能。
First, the use of accounting profession to determine the importance of earnings management (A) Moderate earnings management behavior is beneficial for businesses. Earnings management, to a certain extent, regulates profits so as to realize planning and tax saving. Reasonable and effective earnings management helps to balance the annual earnings of enterprises, reduce the operational risks of enterprises and enhance the stability of business operations. Earnings management with accounting professional judgment has become an important skill that financial managers must master.