關(guān)于上市公司盈余管理研究

論文編號(hào):KJ1389 論文字?jǐn)?shù):36749

【關(guān)鍵詞】：中小民營(yíng)企業(yè) 融資方式 民間融資

關(guān)于上市公司盈余管理研究

 【摘要】

 近年來，上市公司盈余管理作為財(cái)務(wù)揭示的熱點(diǎn)問題，受到中外會(huì)計(jì)學(xué)者的廣泛關(guān)注。盈余管理是企業(yè)管理者為了自身利益最大化或企業(yè)價(jià)值最大化，通過會(huì)計(jì)政策選擇和交易規(guī)劃等方式對(duì)企業(yè)財(cái)務(wù)報(bào)告進(jìn)行有目的的干預(yù)行為。企業(yè)的最大目標(biāo)是每股盈余最大化，而會(huì)計(jì)盈余的衡量基礎(chǔ)所遵循的是權(quán)責(zé)發(fā)生制原則。應(yīng)計(jì)制的會(huì)計(jì)體中，大量的估算、預(yù)計(jì)和眾多可供選擇的會(huì)計(jì)方法政策直接影響著企業(yè)的收益進(jìn)而牽涉到投資者、管理者、債權(quán)人、政府、股票市場(chǎng)等各方利益，同時(shí)也為進(jìn)行收益管理制造出了空間。在我國，盈余管理是隨著股份有限公司股票上市后而出現(xiàn)的新問題。在過去20多年中，盈余管理的研究加深了人們對(duì)權(quán)責(zé)發(fā)生制會(huì)計(jì)的認(rèn)識(shí)，使對(duì)現(xiàn)金流量表的推廣應(yīng)用起到了極大的作用；通過對(duì)盈余管理的研究加速了公認(rèn)會(huì)計(jì)原則的完善和發(fā)展，尤其是表現(xiàn)在增加對(duì)外財(cái)務(wù)報(bào)告的透明度方面，盡量減少由“委托一代理”理論所產(chǎn)生的信息不對(duì)稱。目前中國正處于經(jīng)濟(jì)體制改革時(shí)期，試圖建立中國特色的社會(huì)主義市場(chǎng)經(jīng)濟(jì)，這一體制轉(zhuǎn)軌時(shí)期產(chǎn)生了大量新的問題和現(xiàn)象，上市公司存在的盈余管理行為，大多是過度的機(jī)會(huì)主義行為，為此，積極采取相應(yīng)措施加以規(guī)范，以盡可能減少其負(fù)面影響實(shí)為當(dāng)務(wù)之急；同時(shí)，由于在新興的中國證券市場(chǎng)上，監(jiān)管環(huán)境處于不斷變化的過程中，研究上市公司的盈余管理行為并找出監(jiān)管環(huán)境對(duì)它們的影響，對(duì)于完善監(jiān)管政策、優(yōu)化市場(chǎng)資源的配置具有重要意義。
 本文正是試圖借鑒國外盈余管理的相關(guān)理論與實(shí)踐，結(jié)合我國盈余管理的具體狀以“委托一代理”理論為基礎(chǔ)，分析盈余管理類型和特征，著重研究我國上市公司行盈余管理的動(dòng)機(jī)和手段，分析了新會(huì)計(jì)準(zhǔn)則對(duì)盈余管理的影響并在此基礎(chǔ)上提出規(guī)范盈余管理的建議和對(duì)策。

Abstract
In recent years, the earnings management of listed companies as a financial reveal hotspot issues, by Chinese and foreign accounting scholars
Widespread attention. Earnings management is the enterprise managers in order to maximize their own interests, or the enterprise value maximization, through
Accounting policy choice and transaction planning methods such as purposeful intervention behavior of enterprise financial report. Enterprise one of the most
Major goal is to maximize eps, and accounting surplus pursued based on accrual basis principle. Should be
Accrual accounting in the body, a large number of calculations, estimated and a number of policy directly affects the choice of accounting method
Earnings and involves investors, managers, creditors, government, the stock market, such as the interests of all parties, with
Also created a space for the purpose of revenue management. In our country, earnings management is as stock co., LTD
And new problems after the city. In the past 20 years, research of earnings management of accruals
The understanding of the system of accounting,Make the popularization and application of the cash flow statement played a great role; Through to the earnings management
Research to accelerate the improvement and development of generally accepted accounting principles, especially on the increase the transparency of external financial reports
, minimize produced by "by a proxy" theory of information asymmetry. Now China is in the economy
System reform period, trying to build the Chinese characteristic socialist market economy, the system transition period
A large number of new problems and phenomena, existence of earnings management behavior of listed companies, mostly in the form of excessive opportunism behavior
And therefore, actively adopt corresponding measures to regulate, to minimize its negative effects as well as top priority; with
, because in the emerging of China's securities market, the regulatory environment in the process of changing, the listed
Company's earnings management behavior and find out the regulatory environment for them, to improve the regulatory policy, optimizing the market information
Source configuration is of great significance.
 This article is trying to draw lessons from foreign related theory and practice of earnings management, combined with the specific shape of earnings management in China
On the basis of "entrust an agent" theory, types and characteristics of surplus management, this paper studies the listed companies in China
Earnings management motive and means, the paper analyzes the new accounting standards impact on earnings management based on the specification is put forward
Earnings management Suggestions and countermeasures.
Keywords:Theearnings,thecompanygoverns,auditsurveillance
                  

目    錄

摘要 1
Abstract 2
第1章緒論 5
1.1國內(nèi)外研究狀況 5
 1.1.1國外研究現(xiàn)狀 5
 1.1.2國內(nèi)研究狀況 5
1.2研究方法及論文結(jié)構(gòu) 6
 1.2.1研究方法 6
 1.2.2研究結(jié)構(gòu) 6
第2章盈余管理相關(guān)理論 6
 2.1盈余管理的概念 6
 2.1.1國外學(xué)者給出的盈余管理的概念 6
 2.1.2國內(nèi)學(xué)者給出的盈余管理的概念 6
 2.1.3盈余管理概念之我見 6
 2.2盈余管理的特征 7
 2.3盈余管理的利弊分析 7
2.3.1盈余管理的益處 7
2.3.2盈余管理的弊端 8
 2.4上市公司進(jìn)行盈余管理的動(dòng)機(jī)分析 9
 2.4.1國外盈余管理的動(dòng)機(jī)分析 9
 2.4.2我國上市公司盈余管理的動(dòng)機(jī)分析 10
第3章我國上市公司盈余管理的策略、手段和識(shí)別 11
 3.1我國上市公司盈余管理的策略 11
 3.1.1除垢策略 11
 3.1.2做小盈余策略 12
 3.1.3做大盈余策略 12
 3.1.4熨平策略 12
3.2我國上市公司盈余管理的手段 12
 3.2.1利用關(guān)聯(lián)方交易 12
 3.2.2利用收入和費(fèi)用的確認(rèn) 14
 3.2.3盈余管理的其他常用手段 17
3.3我國上市公司盈余管理的識(shí)別 19
 3.3.1不良資產(chǎn)剔除法 20
 3.3.2異常利潤(rùn)剔除法 20
 3.3.3關(guān)聯(lián)交易剔除法 20
 3.3.4現(xiàn)金流量分析法 20
 3.3.5會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更分析法 20
 3.3.6審計(jì)報(bào)告分析法 20
 3.3.7公司管理當(dāng)局說明分析法 21
 3.3.8公司環(huán)境信號(hào)分析法 21
第4章規(guī)范上市公司盈余管理的治理機(jī)制 21
 4.1完善公司治理結(jié)構(gòu) 21
 4.1.1我國上市公司治理結(jié)構(gòu)與盈余管理 21
4.1.2健全公司的治理結(jié)構(gòu)，形成抑制盈余管理的內(nèi)部約束機(jī)制 22
 4.2繼續(xù)完善會(huì)計(jì)準(zhǔn)則 23
 4.2.1會(huì)計(jì)準(zhǔn)則和盈余管理的博弈關(guān)系 23
 4.2.2從會(huì)計(jì)角度提出的盈余管理治理對(duì)策 23
 4.3加強(qiáng)和完善審計(jì)監(jiān)督和證券監(jiān)督 24
 4.3.1加強(qiáng)和完善審計(jì)監(jiān)督 24
 4.3.2改進(jìn)和加強(qiáng)證監(jiān)部門監(jiān)管 26
 4.4處理好法治與德治、懲辦與教育的關(guān)系 26
結(jié)    論 27
參考文獻(xiàn) 27
致    謝 28