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盈余管理是公司普遍存在的一种经济现象,也是当今会计界、管理界研究的一个热点问题。盈余管理是一把双刃剑,适度的盈余管理对于公司来说,是有益的行为;过度的盈余管理影响企业的长远发展。
Earnings management is a common economic phenomenon of the company, but also a hot issue in the study of accounting and management circles. Earnings management is a double-edged sword. Proper earnings management is beneficial to the company. Excessive earnings management affects the long-term development of the enterprise.