【摘要】 通过对利润管理行为重新定义,将利润管理行为划分为适度的利润管理和利润操纵,运用经济学"自私的假设"和需求规律,对利润管理行为的动因做了深入的探讨。在此基础上,进一步分析了企业利润管理行为的前提条件和实现手段,指出了研究利润管理行为的重要意义。更多还原

【Abstract】 This paper divides profit management behaviors into two parts, namely profit management and profit manipulation through redefinition of profit management behavior, and then using the hypothesis of selfishness and demand and requirement discipline, deeply analyses the incentives of profit management. On the basis of this, it carefully makes the researches on the precondition and means of profit management behaviors of the enterprises, and points out the significance of researching profit management behavior.更多还原