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企业盈余管理研究是为企业寻找人才的潜能开发,和整个企业的成长是密不可分的,是直接影响企业未来的重要因素。企业盈余管理起着规范性的作用,应该着重加强对企业的探讨研究,为企业的成长打好巩固的基础,为企业寻找并培养出更多的人才。企业盈余管理主要是对财务舞弊与会计造假行为加以约束,它的出现往往是伴随新会计准则来对会计行为加以规范。
Enterprise earnings management research is to find the potential for business talent development, and the growth of the entire business are inextricably linked, is an important factor directly affect the future of the enterprise. Corporate earnings management plays a normative role, should focus on strengthening the exploration and study of enterprises, lay a solid foundation for the growth of enterprises, find and train more talents for the enterprise. Corporate earnings management mainly restricts financial fraud and accounting fraud, and its appearance is often accompanied by the new accounting standards to regulate accounting behavior.