作　　者： ;

机构地区： 广州金融高等专科学校

出　　处： 《华南金融研究》 2004年第1期63-65,共3页

摘　　要： 盈余管理与会计欺诈有许多相似之处。但通过盈余管理来操纵业绩更加具有隐蔽性、复杂性,其发生范围更为广泛,危害也更大。必须采取加大对内幕交易的监管力度,以把盈余管理的负面效应减少到最小。完善会计制度,规范上市公司信息披露制度,是控制盈余管理负面效应的重要措施。 Accounting default is a irregular behavior to public's eyes, and the law give its correspond punishment measure. All investors have clear_headed recognizing about this. At the same time, law hasn't the affectiv method to retained earnings management since its means appears concealment and complexity;and it also confused the investors. From the point of sequent and motive in actors, retained earnings management and accounting defaule have similarity in some aspects. But the front has widely range and generally used, so it has more harmful. Therefore, it is very important to know and countermeasure the management of retained earnings.

关 键 词： 盈余管理 长安汽车公司 会计欺诈 内幕交易 会计制度

领　　域： [经济管理] [经济管理] [经济管理]