会计准则制定机制与盈余管理治理  

作　　者：陈小超[1] 

机构地区：[1]陕西科技大学,陕西西安712021

出　　处：《时代经贸（下旬）》2008年第8期128-129,共2页Economic & Trade Update

摘　　要：会计准则制定机制与盈余管理存在着密切的关系。本文首先系统地分析了会计准则的制定机制与盈余管理的关系,其次提出如何进一步完善会计准则的制定以抑制盈余管理的具体措施,最后基于盈余管理治理对我国会计准则制定机制给出建议。There are the close relations between the accounting standards development mechanism and the earnings management. This article, firstly, has analyzed systematically the relations between the accounting standards development mechanism and the earnings man- agement,secondly,proposed the specific measures on how to further improve the government of accounting standards to suppress the earnings management. Finally,gave the suggestion on the earnings management government to our country, aecounting standards development mechanism.

关 键 词：会计准则 制定机制 盈余管理治理 

分 类 号：F275[经济管理—企业管理] F233[经济管理—国民经济]