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.
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.
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