随着我国经济的迅速发展,与经济有关的成本、利润等开始逐渐被深入研究,其中两类盈余管理之间的关系就被列入当今经济管理的主要行列。两类盈余管理是指应计盈余管理和真实盈余管理,这两种盈余管理之间是存在一定的代替关系的,但是正如其名称不同一样,其意义和研究价值也是存在一定的差别的。本文主要就两类盈余管理之间的部分代替进行简要的分析。 With the rapid economic development in our country, economic-related costs and profits have gradually been studied in depth. Among them, the relationship between the two types of earnings management has been included in the major ranks of economic management. The two types of Earnings Management refer to accruals earnings management and real earnings management. There is a certain substitution between the two types of earnings management, but just as their names are different, their significance and research value are also different. This article mainly carries on a brief analysis of the partial substitution between the two types of earning management.