This course starts from the basic content of financialstatements and the ideas of financial statement analysis, and analyzes andestimates the earnings management in financial statements; And then this courseanalyzes how to make decisions that meet the needs of corporate profitmaximization from the perspectives of cost behavior, cost control, currentasset management, short-term business decision-making and long-term investmentdecision-making. Finally, the course discusses how to evaluate the quality ofaccounting academic research, and conducts special discussions on earningsmanagement.