【摘要】 文章主要从委托代理理论和内部约束机制两个方面进行分析,对高层管理者易对盈余管理进行操纵的原因进行了解释,最后提出了相应的对策。更多还原

【Abstract】 this paper mainly uses principle-agent theory and internal constraint mechanism to analyze the sources that the senior enterprise leaders easily control the surplus management,then giving some Countermeasures in the end of the passage.更多还原