“盈余管理”的概念、定义、翻译、参考文献-科学参考

单词	盈余管理
释义	盈余管理 Encyclopedia 管理学盈余管理释 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。
随便看	principle of localization principle of location principle of massive support principle of material benefits principle of mathematical induction principle of maximum Principle of maximum entropy principle of maximum entropy principle of maximum modulus principle of maximum work principle of mechanics of plasticity principle of mediocrity principle of methanol to olefins principle of methanol to propylene principle of metrology principle of microreversibility Principle of Minimal Attachment principle of minimal coupling principle of minimax principle of minimum principle of minimum complementary energy principle of minimum complementary energy for linear elasticity principle of minimum entropy production principle of minimum identification information principle of minimum potential energy

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