| 试论企业盈余管理 |
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| 引用本文： | 吴志杰. 试论企业盈余管理[J]. 科学之友, 2008, 0(1): 66-67 |
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| 作者姓名： | 吴志杰 |
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| 作者单位： | 霍州煤电集团财务部,山西霍州031400 |
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| 摘 要： | 文章论述了企业盈余管理会计准则制定的滞后性，导致会计信息失真，对这些失真的会计信息要加大力度进行防范。
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| 关 键 词： | 盈余管理 滞后性 对策 |
On Earnings Management in Enterprises |
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| Wu Zhijie. On Earnings Management in Enterprises[J]. Friend of Science Amateurs, 2008, 0(1): 66-67 |
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| Authors: | Wu Zhijie |
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| Abstract: | This paper discusses that the delay of accounting standard of earnings management leads to a serious distortion of accounting information and greater efforts should be made to guard against distortion of accounting information. |
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| Keywords: | earnings management delay cuntermeasure |
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