一、盈余管理概述盈余管理是指企业在会计准则允许范围内,以会计政策的可选择性为前提,通过会计估计的合理变更、会计方法的选择运用、交易事项的时点控制以及关联交易的适度调节等方法来达到平衡利润、稳定股价、合理避税等目的,从而更好地实现企业的经营目标以及 I. Earnings Management Overview Earnings management refers to the enterprise within the scope of accounting standards to the prerequisite of the optional accounting policies, through reasonable changes in accounting estimates, the selection and application of accounting methods, the timing of transactions and related party transactions Moderate adjustment and other methods to achieve the balance of profits, stabilize the stock price, reasonable tax avoidance and other purposes, so as to better achieve the business objectives and