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.
通过对信息系统的职能、特征之研究，从而揭示了现代会计的本质就是一个信息系统。
Through the study on the functions and features of information system, this paper also reveals that the essence of accounting is an information system.
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