| 我国上市公司盈余管理手段研究 |
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| 引用本文： | 张婉婷,孙长江. 我国上市公司盈余管理手段研究[J]. 东北农业大学学报(社会科学版), 2008, 6(1): 45-46 |
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| 作者姓名： | 张婉婷 孙长江 |
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| 作者单位： | 东北农业大学,黑龙江,哈尔滨,150030 |
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| 摘 要： | 文章以我国上市公司为研究对象，在分析盈余管理内涵的基础上，从我国证券市场和上市公司的实际情况出发，充分阐述了我国上市公司盈余管理的各种手段。目的是挖出这些手段之后的深层原因，为防范和控制过度盈余管理提供参考。
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| 关 键 词： | 上市公司 盈余管理 关联交易 |
Studies on Earnings of Administrative Methods in our Listed Companies |
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| Zhang Wanting,Sun Changjiang. Studies on Earnings of Administrative Methods in our Listed Companies[J]. Journal of Northeast Agricultural University:Social Science Edition, 2008, 6(1): 45-46 |
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| Authors: | Zhang Wanting Sun Changjiang |
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| Affiliation: | Zhang Wanting Sun Changjiang (Northeast Agricultural University,Harbin Heilongiiang 150030) |
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| Abstract: | The thesis bases on the research of listed companies in our courtry,states the theory of earnings of management,and analyzes the methods of conducting earnings management in the listed companies.The aim is to provide reference for the precaution of excessive earnings management. |
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| Keywords: | listed company earnings management related party transactions |
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