【摘要】 盈余管理是目前会计学研究的核心问题之一。本文首先对已有的盈余管理研究进行简要的评述,在此基础上,结合我国上市公司的实际情况,主要从融资来源和资本市场的角度,对我国的盈余管理进行了分析。更多还原

【Abstract】 Earning management is the core issue of current study on accountancy.This article firstly reviewed the existing research of earning management;then in light with the actual situation of listed companies in China,from the perspective of financing source and capital market,analyzed the earning management in China.更多还原