创造性会计一词出自于美国会计学家格里夫斯1986年出版的《创造性会计》一书,它是指在不违背会计准则和有关会计法规的条件下,为达到某种目的而有意识地选择会计处理方法的活动。一般认为,创造性会计产生于美国20世纪80年代的经济衰退期。创造性会计的出现,与当时经济环境的压 The term “creative accounting” comes from the book “Creative Accounting” published by American accounting scholar Griffith in 1986. It refers to the conscious choice of a certain purpose without violating the accounting standards and relevant accounting regulations Accounting method of activity. It is generally believed that creative accounting originated in the recession of the United States in the 1980s. The emergence of creative accounting, and the pressure of the economic environment at the time