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盈余管理就是企业管理当局在遵循会计准则的基础上,通过对企业对外报告的会计收益信息进行控制或调整,以达到主体自身利益最大化的行为。本文主要以安徽恒源煤电股份有限公司为例,通过分析当前该上市集团企业的盈余管理,提出改善的建议,以期望能够对相关读者或工作人员提供一些方便与帮助。
Earnings management is the enterprise management authority to follow the accounting standards, based on the accounting information reported by enterprises to control or adjust the income in order to maximize the interests of the main act. This paper mainly takes Anhui Hengyuan Coal and Electricity Co., Ltd. as an example, and puts forward suggestions for improvement by analyzing the current earnings management of the listed group enterprises in the hope of providing some convenience and help to the relevant readers or staffs.