CAJ | 학술논문

盈余管理是企业管理部门在完全遵循会计准则的基础上，通过会计政策的选择对财务报表上的会计收益信息进行控制和调整的会计行为。会计准则对盈余管理产生影响，会计准则制定技术上的局限性是导致上市公司盈余管理产生的主要因素。
영여관리시기업관리부문재완전준순회계준칙적기출상，통과회계정책적선택대재무보표상적회계수익신식진행공제화조정적회계행위。회계준칙대영여관리산생영향，회계준칙제정기술상적국한성시도치상시공사영여관리산생적주요인소。
Balance management is an accounting act that controls and adjusts the balance of enterprises on the financial reports according to accounting standards setting. This paper points out that accounting standards setting has a great influence on the balance management and the limits of accounting standards setting is the root of the balance management of companies that goes to public.