管理动机 meaning in Chinese
management motive
managerial motivation
Examples
- Secondly , it analyzes the motive for earnings management in foreign countries and the motive peculiar to china
其次，对国外盈余管理动机和有“中国特色”的盈余管理动机进行分析。 - Through studying the assets reorganization of st changkong , the dissertation expands the implications of earning management , depicts the motive , means and harm of excessive earning management and provides suggestions to prevent excessive earning management of listed corporation
论文研究st长控资产重组事件中的盈余管理,拓展盈余管理的涵义,揭示过度盈余管理动机、手段及危害,为防范上市公司过度盈余管理提出相关对策和建议。 - This paper discusses the confirmation , calculation and disclosure of assets depreciation accounting from the basic theory of impairment of assets accounting . then the impacts on the execution of the assets depreciation accounting policy by the motivation of surplus management have been proved prominent by the analysis of the execution of assets depreciation accounting policy in the listed companies . finally , according to deficiency of the theory of impairment of assets accounting both in theory and practice in china , the suggestions on amendment are put forward
本文从资产减值会计基本理论入手，对资产减值会计的确认、计量和披露进行了探讨，并通过对我国上市公司资产减值会计政策的执行行为进行分析，得出盈余管理动机对资产减值政策的执行有着显著的影响，最后，根据我国资产减值理论和实务中的不足，提出建立、健全我国资产减值会计准则的改进意见。 - At last , the paper advances some constructive countermeasures and advices in allusion to earnings manipulation by the listed companies in china at present , and there are some practical reference merits to normalize the behaviors of the listed companies in china , and there are very important realism meanings to promote the healthy development of the securities market in china
最后，本文针对我国目前上市公司存在较强的盈余管理动机及普遍的盈余管理现象，提出了一些建设性的对策及建议。这些建议和对策对于规范我国上市公司行为有一定的实用参考价值，对于促进证券市场健康发展具有重要的现实意义。