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在市场经济下,我国企业越来越注重对内部控制的有效性,而财务信息的准确性是企业内部控制有效性的根本保证,因此企业也愈加重视对真实盈余的管理工作,所以本文将对内部控制的有效性和真实盈余管理之间的关系进行深入研究,希望可以对企业的发展有所帮助。
Under the market economy, Chinese enterprises pay more and more attention to the effectiveness of internal control, and the accuracy of financial information is the fundamental guarantee of the effectiveness of internal control of enterprises. Therefore, enterprises pay more attention to the management of real surpluses. Therefore, The effectiveness of internal control and the relationship between the real earnings management in-depth study, hoping to help the development of enterprises.