创造性会计(Creative Accounting)是一种在不违背会计准则和相关会计法规的前提下,为达到某种目的而有意识地选择会计程序和会计方法的活动。客观上,创造性会计具有双重作用,如果以创新的态度适当地运用创造性会计(特别是对新出现的经济业务),这时它就能够发挥积极作用；当它被缺少道德诫信观念的管理者用于误导甚至欺骗会计信息使用者时,它具有消 Creative Accounting is a kind of activity that consciously selects accounting procedures and accounting methods for some purpose without violating the accounting standards and relevant accounting regulations. Objectively speaking, creative accounting plays a dual role. It can play an active role if creative accounting is properly used in an innovative manner (especially for newly emerged economic businesses); when it is lacked by managers lacking in the concept of moral commandment It is used to mislead or even deceive accounting information users