論上市公司的盈余管理

論文編號(hào):KJ205 　論文字?jǐn)?shù):16951,頁(yè)數(shù):22

摘  要
 盈余管理在一定程度上是一種合法的管理行為，適度使用盈余管理是上市公司的理性選擇，也是財(cái)務(wù)管理者管理水平的體現(xiàn)，對(duì)公司的發(fā)展也會(huì)起到推進(jìn)的作用。將利益在相關(guān)各方面合理地重新分配,提高會(huì)計(jì)盈余的信息內(nèi)涵,更可以激勵(lì)經(jīng)營(yíng)者, 但也會(huì)導(dǎo)致會(huì)計(jì)信息失真，影響資源的優(yōu)化配置,損害上市公司的長(zhǎng)遠(yuǎn)利益以及違背會(huì)計(jì)道德。但不能只看到它負(fù)面影響，我們應(yīng)科學(xué)的利用它為公司的發(fā)展做貢獻(xiàn)。因此本文對(duì)盈余管理的動(dòng)機(jī)以及客觀因素方面進(jìn)行分析，希望能探討規(guī)范盈余管理行為的方案，制止利潤(rùn)操縱，這對(duì)于當(dāng)前上市公司盈余管理意義重大。

關(guān)鍵詞：上市公司；盈余管理；手段；規(guī)范及治理

Abstract
 To a certain extent earnings management is a legitimate administrative action. It is a rational choice to use the earnings management in the listed companies and it also manifests the manager’s level. Earnings management will promote the company's development. To redistribute the interests to all aspects and to improve the information content of accounting will encourage management, which would also lead to distortion of accounting information , the impaction on the optimal allocation of resources ,the damage of the long-term interests and accounting ethics violation. But we can not only see the negative impact. We should use its scientific development for the company's contribution. This article carries on the analysis to the earnings management's motive as well as the objective factor aspect. It hopes that can discuss the standard earnings administrative action the plan, stops the profit operation, which is significant regarding the current earnings management significance.

Keywords: The listed companies  Earnings management  Method  Standardization and Governance

目  錄
目  錄 VI
摘  要 VII
Abstract VIII
緒  論 1
1  盈余管理的涵義 1
1.1在當(dāng)今學(xué)術(shù)界對(duì)盈余管理的概念并沒(méi)有最確定的詮釋，最權(quán)威代表的有以下六種： 2
1.2盈余管理研究的意義 2
2  盈余管理的現(xiàn)狀 3
2.1我國(guó)上市公司盈余管理動(dòng)機(jī)分析 3
2.2企業(yè)盈余管理客觀因素分析 4
2.3上市盈余管理常用手段 6
3  上市公司盈余管理的作用以及負(fù)面影響 9
3.1盈余管理在上市公司的作用 9
3.2盈余管理的負(fù)面影響 10
4  我國(guó)上市公司盈余管理的規(guī)范與治理 13
4.1 改進(jìn)證券市場(chǎng)監(jiān)管的相關(guān)制度，消除誘發(fā)盈余管理的政策因素 13
4.2 加強(qiáng)制度建設(shè)，減少盈余管理施展空間 14
4.3 改善公司法人治理結(jié)構(gòu) 16
4.4 強(qiáng)化審計(jì)監(jiān)督，增強(qiáng)外部監(jiān)控 17
4.5 建立道德評(píng)價(jià)標(biāo)準(zhǔn)，塑造良好的職業(yè)道德形象 18
結(jié)束語(yǔ) 20
參考文獻(xiàn) 21