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一、引言文化企业就是生产、经营和销售文化产品和服务的企业。自改革开放来,文化企业的发展有了新的突破。文化企业不仅可以传递我国的传统文化,满足人们的精神需求,而且在国民经济中处于越来越重要的地位。文化企业的特性使得自身发展不同于其他行业,如今研究企业盈余管理、内部控制以及融资约束的文章不在少数,但是所有研究结论是否适合文化企业,我们提出质疑。
I. Introduction Cultural enterprises are enterprises that produce, manage and sell cultural products and services. Since the reform and opening up, the development of cultural enterprises has made new breakthroughs. Cultural enterprises can not only deliver our traditional culture and meet people’s spiritual needs, but also play an increasingly important role in the national economy. The characteristics of cultural enterprises make their own development is different from other industries. Nowadays there are only a few articles on corporate earnings management, internal control and financing constraints. However, whether all the research conclusions are suitable for cultural enterprises, we put forward questions.