| 浅谈会计准则与企业盈余管理的关系 |
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| 引用本文： | 周月军.浅谈会计准则与企业盈余管理的关系[J].科技情报开发与经济,2007,17(32):131-133. |
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| 作者姓名： | 周月军 |
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| 作者单位： | 太原市热力公司,山西,太原,030001 |
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| 摘 要： | 通过对会计准则、盈余管理及两者互动关系的剖析,提出了制定我国会计准则的建议。
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| 关 键 词： | 会计准则 盈余管理 企业管理 |
| 文章编号： | 1005-6033（2007）32-0131-03 |
| 收稿时间： | 2007-09-26 |
| 修稿时间： | 2007年9月26日 |
Talking about the Relation between the Accounting Principle and the Earnings Management of Enterprise |
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| ZHOU Yue-jun.Talking about the Relation between the Accounting Principle and the Earnings Management of Enterprise[J].Sci-Tech Information Development & Economy,2007,17(32):131-133. |
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| Authors: | ZHOU Yue-jun |
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| Institution: | ZHOU Yue-jun |
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| Abstract: | Through analyzing the interactive relation between the accounting principle and the earnings management,this paper advances some suggestions on establishing Chinese accounting principle. |
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| Keywords: | accounting principle earnings management enterprise management |
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