首先论述了盈余管理的概念和基本特征。
First discuss the conception and basic characters of the earnings management.
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.
首先介绍了舞弊、管理舞弊的含义，并将管理舞弊与盈余管理进行比较，澄清概念。
It starts with concept of management fraud, then compares management fraud with earnings management.
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