“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	safety management system safety management system for importing of agricultural genetically modified organisms safety management system of agricultural genetically modified organisms safety management theorem safety man-machine function matching safety margin safety measures safety measures identification safety measures of acetylene cylinder filling stations safety monitoring and early warning system safety monitoring for landfill safety monitoring of tailings pond safety monitoring technology of well control equipment Safety Monitoring Theories & Its Application of Hydraulic Structures safety motivation safety motto safety nets safety nets for architecture safety of ceramic mold casting safety of chemical reaction process，SCRP safety of cold treatment operation safety of community public pipe network facilities safety of concentrators safety of cultural relics movement safety of downhole fishing and releasing stuck operation

科学参考收录了854744条科技类词条，基本涵盖了常见科技类参考文献及英语词汇的翻译，是科学学习和研究的有利工具。