关于寻机性会计或“创造性会计”,英国著名学者纳瑟在《寻机性财务会计》一书中指出:“寻机性会计是一个通过利用会计准则中的漏洞以及准则中对计量和揭示实务的可选择性,使财务报表失去客观真实性而达到编表者预谋效果的过程;同时还是一个为了使经济业务反映出预期的会计结果 On the search engineered accounting or “creative accounting,” the famous British scholar Arthur pointed out in “looking for financial accounting,” a book: "opportunistic accounting is a through the use of accounting standards loopholes and guidelines for measurement and revealing the practice of Selectivity, so that the financial statements lose the objective authenticity of the presenter to achieve the effect of watchmaker process; the same time, or in order to make the economic business to reflect the expected accounting results