【作者】 李雪梅；

【导师】 贺琼；

【作者基本信息】 武汉理工大学 ， 会计学， 2004， 硕士

【摘要】 目前，国内外关于盈余管理的研究集中在盈余管理的产生环境、盈余管理的动机以及实证检验盈余管理的发生时点等方面，较少关注公司管理当局运用了哪些具体应计项目和会计方法进行盈余管理。然而，对于财务报告利益相关者而言，只有识别公司运用了哪些具体的应计项目和会计方法进行盈余管理，才能作出正确的判断和决策。因此，对公司盈余管理方法的研究具有重要的现实意义。 本文首先介绍了盈余管理的涵义及公司盈余管理的动机，盈余管理的概念可从广义和狭义两方面进行理解。本文从狭义的盈余管理概念出发，研究公司盈余管理的方法。在我国市场经济体制建设过程中，经济体制、金融市场、会计体制等都发生了巨大的变化，公司盈余管理有其存在的必然性。 其次，在对盈余管理概念和环境条件分析的基础上，重点结合我国企业会计准则和会计制度，对资产、负债、所有者权益、收入、费用等要素进行深入的研究，探讨公司管理当局盈余管理的方法体系。具体从三个方面进行论述：(1)资产减值准备的盈余管理分析。主要发现以下问题：会计制度对某些项目定性比较模糊；会计准则和制度留给公司选择性的空间较大；公司本身信息披露模糊等问题。(2)计列收入与费用的盈余管理分析。发现上市公司可能利用收入与费用的分类、收入与费用的确认时间、会计核算方法选择等进行盈余管理。(3)关联方交易的盈余管理分析。上市公司可能利用以下关联方交易进行盈余管理：关联方购销、托管经营、资金占用、资产债务重组等，并分别提出了一些识别方法和治理建议。 最后，指出公司盈余管理是整个社会会计信息失真的原因之一。要提高会计信息的可信度、合理度是一项系统工程，需要综合治理。提出了应加强相关政策制度的建设；加强外部监督机制建设；尽量避免和减少政府干预；积极发挥相关媒体的作用；提高财务报告使用者的报表阅读分析能力等综合治理盈余管理的建议。更多还原

【Abstract】 In western, it has been more than 20 years on earnings management study. Nowadays, study on earnings management focuses on its environment, motive, and through practical study to prove if earnings management happens or not and when it happens, less pay attention to the definite discretionary accrual items and accounting methods. Otherwise, for the financial reports stockholders, it is important to distinguish what accounting methods in earnings management, then they can make reasonable decisions.The dissertation introduces earnings management intensive concept. Through choosing accounting policies and accounting methods left by the accounting rules and institutions, the managers of listed companies conduct earnings management. Then this paper points out that earnings management has such motives: management motive; political cost motive; and others. Furthermore, discusses that in the special background of our market-oriented economy, earnings management is bound to exist.Based on the analysis of earnings management concept, combined with our accounting rules and institutions, this article researches into assets, liability, equity, revenue, expenditure, etc, to draw out the accounting methods of earnings management in these three concrete aspects (1) by asset impairment, mainly found that accounting rules and institutions can’t define certain items clearly; relatively bigger choosing space for some discretionary accrual items; the listed companies disclosure information unclear.(2)earnings management by revenue and expenditure. The companies probably conduct earnings management through the clarification, the realizing time choosing, and accounting methods change.(3) earnings management through related enterprises. It found that the companies conduct earnings management in ways as follows: bug or sell among related companies; run assets for one another; use the capital of related companies to realize revenue; assets and liabilities reorganizing.In short, earnings management is a reason for the loss of objectivity of accounting information. It is crucial to establish the related policy system; construct more efficient auditing system; avoid the government intervene as possible as can be; function more of the media; and increase he analysis ability of financial statement readers.更多还原