Hence, managers need to know how to interpret accounting information for the purpose of project management.
因此，项目经理需要知道怎样解读清算信息以便用于项目的管理。
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.
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。
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。
In China, the intrinsic need to control rights for managers themselves has deeper disguise, and makes accounting alienation phenomena more serious.
在中国，内生于管理层控制权收益的自利需要具有较大的隐蔽性，使得会计行为异化尤为严重。
Value stream managers primarily use the financial statements for decision making for the value stream instead of the functional departments like in traditional accounting.
价值流管理者主要是利用财务报表进行价值流的决策，而不是传统会计中的职能部门。
Accounting information managers, investors and creditors to improve its management and evaluation of the financial situation, make investment decisions. the main basis for preventing business risks.
会计信息是管理者、投资者和债权人等改善经营管理、评价财务状况、作出投资决策、防范经营风险的主要依据。
Enterprise financial accounting report should reflect the management result of the enterprise on the true and fair basis. However, in practice, some managers control the profit for some purpose.
企业会计报表应该真实、公允地反映企业的经营成果，但实际生活中，企业管理层也会为了某种目的而进行利润操纵。
Enterprise financial accounting report should reflect the management result of the enterprise on the true and fair basis. However, in practice, some managers control the profit for some purpose.
企业会计报表应该真实、公允地反映企业的经营成果，但实际生活中，企业管理层也会为了某种目的而进行利润操纵。
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