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盈余管理普遍存在于现代企业当中。为使企业价值最大化和帮助财务报告使用者更好地理解公司业绩,企业在会计准则与会计制度允许的范围内进行正当的盈余管理是合乎情理的行为;但充斥着机会主义的盈余管理使之背离了会计基本准则继而导致恶劣的经济后果;本文以不偏不倚的角度重新认识与论述了盈余管理这一概念,并对规范盈余管理提出了合理化的建议。
Earnings management is common in modern enterprises. To maximize corporate value and help financial reporting users better understand corporate performance, it is reasonable for a business to justify earnings management within the limits allowed by accounting standards and accounting systems; but opportunistic earnings management Which departs from the basic accounting principles and then leads to bad economic consequences. This paper re-recognizes and discusses the concept of earnings management from the angle of impartiality and puts forward reasonable suggestions on regulating earnings management.