ĐỘNG CƠ VÀ KỸ THUẬT VẬN DỤNG CÁC PHƯƠNG PHÁP KẾ TOÁN CỦA NHÀ QUẢN LÝ KHI THỰC HIỆN QUẢN TRỊ LỢI NHUẬN Ở CÁC DOANH NGHIỆP NIÊM YẾT

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Tác giả: Thị Nhung Đào, Thu Huyền Phạm

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Khoa học & Công nghệ - Trường Đại học Công nghiệp Hà Nội, 2023

Mô tả vật lý: tr.146

Bộ sưu tập: Metadata

ID: 346999

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In reality, in today's competitive and challenging economy, businesses that want to survive and develop must prove their performance to investors. Therefore, the information presented in the financial statements provided to the outside is extremely important information. In which, information about profit is the most concerned because it directly affects the decision of information users. In order to ensure the objectives of business operation and development, managers are willing to use their judgments on the financial statements and in the structure of arising economic transactions to change the financial statements. causing misunderstanding about the operating status of the enterprise or influencing the decisions of information users, in order to achieve their own personal interests, it is synonymous with the profit management behavior of managers treatment has occurred. There are many cases of accounting fraud occurring, causing damage to investors, eroding the market's confidence in transparency in the world in general and even in emerging stock markets like Vietnam. private. Therefore, researching to identify the motivations and techniques for applying profit management methods in enterprises is a necessity in the current context. The article aims to give an overview of the main motives and techniques used to perform profit management of managers in enterprises. From this research overview on profit management, it is the basis to be able to have research directions suitable to the current situation in order to support information users in making their decisions for the future with businesses.Thông tin kế toán từ báo cáo tài chính cho phép nhà đầu tư đánh giá khái quát được tình hình sản xuất kinh doanh của doanh nghiệp, từ đó có thể đưa các quyết định kinh tế phù hợp. Tuy nhiên, mức độ hữu ích của thông tin lại phụ thuộc nhiều vào chất lượng thông tin về lợi nhuận. Bài viết nhằm mục tiêu đưa ra cái nhìn bao quát về động cơ và kỹ thuật chủ yếu vận dụng để thực hiện quản trị lợi nhuận của nhà quản trị trong các doanh nghiệp. Để đạt được mục tiêu đó, nghiên cứu sử dụng kỹ thuật nghiên cứu định tính thông qua tổng quan các tài liệu nghiên cứu trước đó về quản trị lợn nhuận dưới các góc độ về bản chất, động cơ nhà quản lý thường sử dụng và các kỹ thuật kế toán sử dụng để thực hiện quản trị lợi nhuận. Từ đó hỗ trợ cho những người sử dụng thông tin có thể đánh giá và kiểm soát được hành vi quản trị lợi nhuận đưa ra quyết định của họ đối với các doanh nghiệp.

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