The paper begins with an analysis of the theoretical base for establishing the system of provision against risks from the point of view of risk management by commercial Banks and accounting theory.
本文首先从商业银行风险管理和会计理论角度研究分析了建立风险拨备制度的理论基础。
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。
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