earnings management

• 盈余管理

earnings management的用法和样例：

例句

1. Earnings management becomes a grievous obstacle of the development of listed companies and securities market.
   盈余管理已成为上市公司自身发展和证券市场规范的严重障碍。
2. Voluntary accounting change is an important method of surplus management within an enterprise.
   自愿性会计政策变更是企业进行盈余管理的重要手段。