近年来,赢余管理研究成为财务会计研究领域的热门课题。所谓赢余管理,一般是指企业管理当局利用公认会计原则和会计准则中会计政策、会计方法、会计估计的选择性,从中选择或变更有利于自身的会计政策、会计方法 In recent years, surplus management research has become a hot topic in the field of financial accounting research. The so-called surplus management, generally refers to the business management authority to use accounting principles and accounting standards accounting standards, accounting methods, the choice of accounting estimates, from which to choose or change its own accounting policies, accounting methods