与创造性会计不同的是，这是一种违法行为。

Unlike creative accounting, it is an illegal practice.

youdao

与作假帐不同的是，创造性会计一般是合法的。

Unlike cooking the books, creative accounting is generally legal.

youdao

但是业界却有人将之命名为“创造性会计”，并以经济学观点论证其合理性和可能性。

Someone called it as "creative accounting" and used economics ideas to prove the rationality and possibility.

youdao