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为了体现公司的利益,实现相关目标,上市公司会采取各种措施进行盈余管理来调节利润。近些年,一种全新的调节利润的手段被广泛运用于个企业,即会计估计。由于会计估计具有很大的主观性和信息不对称性,所以目前很难评价会计估计的合理性。针对我国企业是否存在两种或以上会计估计变更类型以及操纵程度如何等问题,本文将进行分析和研究。
In order to reflect the interests of the company, to achieve the relevant goals, listed companies will take various measures to manage earnings to regulate profits. In recent years, a new means of adjusting profits has been widely used in a business, accounting estimates. As accounting estimates have great subjectivity and information asymmetry, it is difficult to assess the reasonableness of accounting estimates. In view of the existence of two or more types of accounting estimates in our country, and the degree of manipulation, etc., this article will carry out analysis and research.