会计职业判断与企业盈余管理  

On Accounting Professional Judgment and Profit Management

作　　者：王敏[1] 

机构地区：[1]安阳市电业局,河南安阳455000

出　　处：《北京城市学院学报》2005年第4期59-61,共3页Journal of Beijing City University

摘　　要：会计的过程就是职业判断的过程,而会计职业判断实质上是一种利益均衡的过程,企业管理当局在平 衡各方利益并从中获取自己的利益过程中做出了会计职业判断。The process of accounting is the process of professional judgment, while accounting professional judgment is essentially the process of the interest equilibrium. The authorities of the enterprise can make their accounting professional judgment during the course of balancing the interested parties and winning their own profit from it.

关 键 词：会计职业判断 利益均衡 盈余管理 

分 类 号：F275[经济管理—企业管理]