随着我国资本市场的发展,盈余管理在我国会计理论界具有越来越重要的研究价值.目前,我国的物流行业由于其特定的服务对象和复杂的资本结构,物流上市公司也存在过度的盈余管理行为,给会计信息使用者的决策增加障碍,本文通过对现行会计准则体系下我国物流企业的盈余管理研究,为以后政府、市场、物流公司的行为提供了借鉴.%With the development of capital market in China, earnings management has more and more important research value in the field of accounting theory. At present, due to its specific service objects and complex capital structure, the logistics industry in China also has excessive earnings management behavior, which adds obstacles to the decision-making of accounting information users. This paper studies the earnings management of logistics enterprises under the current accounting standards system in China,to provide reference for the government,market,and logistics company.
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