盈余管理是20世纪80年代以来在国际经济学界和会计学界兴起的一个前沿研究课题。
Since the 80s of 20th century, earnings management became a hot research subject in the international economics and accounting educational circles.
盈余管理是现代会计理论研究中的一个重要领域。
Earnings management is an important field in the study of the modern accounting theory.
盈余管理是现代会计理论研究的一个重要领域。
Earnings Management is a very important issue in the research of modern accounting theory.
会计准则制定机制与盈余管理存在着密切的关系。
There are the close relations between the accounting standards development mechanism and the earnings management.
该文将会计差错的发生及其更正作为上市公司的一种盈余管理行为进行研究。
This paper studies the incidence and correction of accounting errors, which are taken as a means of earnings management by the listed companies.
由于应计会计制和委托代理关系等因素的存在，盈余管理是不可能完全杜绝的。
For the reason of accrual accounting and principal-agent relationship, earnings management is inevitable.
上市公司盈余管理问题不仅是一个会计问题，而且是一个复杂的社会问题。
Earnings management of listed companies is not only a question of accounting issues, but is a complex social problem.
结合新会计准则的变化，从各个具体准则的角度分析了上市公司新的盈余管理手段和方法。
Combining the changes of new accounting criterion, it analyses the new surplus management methods of the listed company in terms of each concrete criterion.
论文的第四部分阐述了新会计准则发生的变化，分类列举出这些变化对盈余管理的抑制或助长作用。
The fourth part of the paper describes the changes in the new accounting standards, classification set out these changes on earnings management or contribute to the role of inhibition.
本文旨在通过规范与实证分析相结合的方法，分析新会计准则对盈余管理产生的影响。
This paper aims to combine the normative and empirical analysis of the method of analysis of new accounting standards on the impact of earnings management.
在此基础上，通过分析会计数据对各契约成本的牵制作用，为管理层利用债务重组准则进行盈余管理的动机提供了理论依据。
On this foundation, this paper supplies theory base for the managers' using debt restructuring rules to carry out earnings management by analyzing the effect of accounting data on bargaining costs.
盈余管理是企业管理人员通过选择会计政策使自身利益最大化或企业市场价值最大化的行为。
Earnings management is the behavior of managers to maximize their private benefits or the market value of the company through the choice of accounting policies.
现有的盈余管理研究大多以年度盈余为基础展开，而对短于一个会计年度的中报盈余管理问题的研究则比较少。
The existing researches on earnings management are mostly based on annual accounting earnings; topic on earnings management in interim accounting report is seldom deeply studied.
盈余管理是目前会计学研究的核心问题之一。
Earnings management is one of the most important problems in accounting field.
本文对盈余管理的概念作了界定，并对相关的概念——会计政策选择和财务舞弊作了辨析。
The paper explores the concept of earnings management and the related concepts of accounting choice and financial fraud.
上市公司盈余管理问题是近年来我国会计理论界研究的热门问题。
Earnings management of the st listed companies is a popular question in accountant theory of our country in recent years.
会计报告的提供者具有各种盈余管理的动机，他们构成了盈余管理的激励因素。
The providers of the accounting reports have various motivations of earnings management, which are stimulating factors.
这不仅标志着我国新企业会计准则体系的诞生，也将对企业，尤其是上市公司盈余管理产生深刻影响。
This not only symbolizes the birth of our country's new accounting standards system, but also it will has the profound influence on earnings management of corporations especially the listed companies.
从盈余管理手段看：「减轻税负」动机下最常使用的手段有会计入账期间之制约、隐瞒收入、操弄销货成本、资产不当费用化、制约薪酬费用；
Methods employed in earnings management include: control timing of recording in accounts, related party transaction and other income being classified as sales revenues.
近年来，盈余管理一直是国外会计学界广泛关注的研究话题。
Recent years the problem of earning management is a hot issue in western accounting field.
新准则在会计信息失真的两大源头—盈余管理和会计舞弊方面，制定了有效遏制会计信息失真的会计和审计准则。
It will have a good influence on accounting information quality, which will restrain the two ways of accounting information distortion -surplus management and ac- counting fraud.
在众多的盈余管理手段中，会计变更是我国上市公司进行盈余管理的重要手段。
Among methods of earnings management, the main method is accounting changes in Chinese listed companies.
在西方国家的会计理论界，盈余管理是一个有着二十多年历史的话题，但在我国研究的历史并不长。
Earnings management is a topic of nearly twenty years in western counties, on the other side, its study in china evolves recently.
为了克服会计研究法中盈余管理因素和会计规范变更的影响，以现金流分析作为研究视角考察主并企业收购绩效。
In order to get rid of the effect of earning management and changes in accounting regulation in the accounting study approach, we analyzed the acquiring performance based on cash flow analysis.
盈余管理是指企业管理者通过选择会计政策寻求对自己有利的财务结果。
Surplus-oriented management refers to the process that the managers of enterprises seek for the profitable financial result through accounting policies.
盈余管理是指企业管理者通过选择会计政策寻求对自己有利的财务结果。
Surplus-oriented management refers to the process that the managers of enterprises seek for the profitable financial result through accounting policies.
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