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盈余管理
释义
盈余管理
Encyclopedia
管理学
盈余管理
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earnings management
盈余管理
企业为了实现特定利益集团(诸如控制股东、管理层等)的利益动机,利用会计准则允许的会计政策选择、会计估计及其变更的机会,做出有利的判断、选择和估计,从而使企业的会计过程与经济过程出现不一致,并损害其他利益相关者的利益的行为。 也称盈余操纵。
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rural domestic non-point source pollution
rural domestic sewage pollution
Rural Domestic Sewage Treatment Model
rural domestic waste pollution
rural drainage engineering
rural drinking water safety
rural economic survey
rural economic union
rural eco-tourism planning
Rural Educational Movement
rural education informationization
rural education policy
rural elderly association
rural electricity consumption
rural electricity consumption management in China
rural electric power network
rural electric power networks
rural electrification
rural electronic commerce
rural elite
rural empty nesters
rural endogenous development
rural environment
rural environmental management
rural environmental sanitation management
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