surplus manipulating

• 盈余管理

surplus manipulating的用法和样例：

例句

1. 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。
2. It is therefore believed that investors are misled by the surplus management to overvalue the stocks, leading to sliding efficiency of capital allocation.
   本文认为，上市公司配股过程中的盈余管理误导了投资者的决策，造成了股票价值的高估和资本配置效率的下降。