盈余重述概念辨析
iscrimination of earnings restatement
近年来，财务报告盈余重述现象越来越频繁，学术界并没有对重述给出统一明确的概念界定。本研究梳理了重述的定义，并对相关概念如误述、舞弊、盈余管理等进行了辨析。
More and more companies have restated their financial reports recently.However, there is no clear concept to define restatement.In this paper,we give the definition of restatement, and discriminate related concepts such as misstatement, fraud, earning management, etc.
陈丽英
财政、金融
财务管理盈余重述误述舞弊盈余管理
financial managementearnings restatementmisstatementfraudearning management
陈丽英.盈余重述概念辨析[EB/OL].(2013-10-04)[2025-08-21].http://www.paper.edu.cn/releasepaper/content/201310-45.点此复制
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