关于上市公司盈余管理研究

论文编号:KJ1389 论文字数:36749

【关键词】：中小民营企业 融资方式 民间融资

关于上市公司盈余管理研究

 【摘要】

 近年来，上市公司盈余管理作为财务揭示的热点问题，受到中外会计学者的广泛关注。盈余管理是企业管理者为了自身利益最大化或企业价值最大化，通过会计政策选择和交易规划等方式对企业财务报告进行有目的的干预行为。企业的最大目标是每股盈余最大化，而会计盈余的衡量基础所遵循的是权责发生制原则。应计制的会计体中，大量的估算、预计和众多可供选择的会计方法政策直接影响着企业的收益进而牵涉到投资者、管理者、债权人、政府、股票市场等各方利益，同时也为进行收益管理制造出了空间。在我国，盈余管理是随着股份有限公司股票上市后而出现的新问题。在过去20多年中，盈余管理的研究加深了人们对权责发生制会计的认识，使对现金流量表的推广应用起到了极大的作用；通过对盈余管理的研究加速了公认会计原则的完善和发展，尤其是表现在增加对外财务报告的透明度方面，尽量减少由“委托一代理”理论所产生的信息不对称。目前中国正处于经济体制改革时期，试图建立中国特色的社会主义市场经济，这一体制转轨时期产生了大量新的问题和现象，上市公司存在的盈余管理行为，大多是过度的机会主义行为，为此，积极采取相应措施加以规范，以尽可能减少其负面影响实为当务之急；同时，由于在新兴的中国证券市场上，监管环境处于不断变化的过程中，研究上市公司的盈余管理行为并找出监管环境对它们的影响，对于完善监管政策、优化市场资源的配置具有重要意义。
 本文正是试图借鉴国外盈余管理的相关理论与实践，结合我国盈余管理的具体状以“委托一代理”理论为基础，分析盈余管理类型和特征，着重研究我国上市公司行盈余管理的动机和手段，分析了新会计准则对盈余管理的影响并在此基础上提出规范盈余管理的建议和对策。

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    录

摘要 1
Abstract 2
第1章绪论 5
1.1国内外研究状况 5
 1.1.1国外研究现状 5
 1.1.2国内研究状况 5
1.2研究方法及论文结构 6
 1.2.1研究方法 6
 1.2.2研究结构 6
第2章盈余管理相关理论 6
 2.1盈余管理的概念 6
 2.1.1国外学者给出的盈余管理的概念 6
 2.1.2国内学者给出的盈余管理的概念 6
 2.1.3盈余管理概念之我见 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盈余管理的益处 7
2.3.2盈余管理的弊端 8
 2.4上市公司进行盈余管理的动机分析 9
 2.4.1国外盈余管理的动机分析 9
 2.4.2我国上市公司盈余管理的动机分析 10
第3章我国上市公司盈余管理的策略、手段和识别 11
 3.1我国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我国上市公司盈余管理的手段 12
 3.2.1利用关联方交易 12
 3.2.2利用收入和费用的确认 14
 3.2.3盈余管理的其他常用手段 17
3.3我国上市公司盈余管理的识别 19
 3.3.1不良资产剔除法 20
 3.3.2异常利润剔除法 20
 3.3.3关联交易剔除法 20
 3.3.4现金流量分析法 20
 3.3.5会计政策、会计估计变更分析法 20
 3.3.6审计报告分析法 20
 3.3.7公司管理当局说明分析法 21
 3.3.8公司环境信号分析法 21
第4章规范上市公司盈余管理的治理机制 21
 4.1完善公司治理结构 21
 4.1.1我国上市公司治理结构与盈余管理 21
4.1.2健全公司的治理结构，形成抑制盈余管理的内部约束机制 22
 4.2继续完善会计准则 23
 4.2.1会计准则和盈余管理的博弈关系 23
 4.2.2从会计角度提出的盈余管理治理对策 23
 4.3加强和完善审计监督和证券监督 24
 4.3.1加强和完善审计监督 24
 4.3.2改进和加强证监部门监管 26
 4.4处理好法治与德治、惩办与教育的关系 26
结    论 27
参考文献 27
致    谢 28