【摘要】 盈余管理是指企业管理者通过选择会计政策寻求对自己有利的财务结果。盈余管理手段的应用是在会计法律法规和准则的范围内进行的 ,盈余管理作为一种合乎法律规范的利润调整 ,是管理者希望通过该管理而使企业的盈利能趋于预定的管理目标的过程更多还原

【Abstract】 Surplus-oriented management refers to the process that the managers of enterprises seek for the profitable financial result through accounting policies.The application of the surplus-oriented management is carried out within the range of the accounting regulations and rules.As a legal profit adjustment,it is the process that the manager hopes to achieve the expected aim.更多还原