一、盈余管理的方法(一)利用应计利润的管理。主要包括改变应计项目的金额和改变交易时间两种。企业可以通过提前确认收入和递延确认费用来调增利润,或者推迟确认收入、提前确认费用来降低当期盈余。随着现代企业经营环境不确定性的增加,应计项目的确认将具有更大的弹性,从而给盈余管理提供了空间。(二)利用关联交易。由于存在控制关系,企业与关联方之间往往采 First, the method of earnings management (a) the use of accrued profits management. Mainly include changing the amount of accruals and change the transaction time two. Enterprises can increase profits by confirming revenue and deferred confirmation fees in advance, or postpone recognition of revenue, and confirm expenses in advance to reduce the current surplus. With the uncertainty of the modern business environment increased, the confirmation of accruals will be more flexible, thus providing room for earnings management. (B) the use of related party transactions. Due to the existence of control relationship, enterprises and related parties are often adopted