我国上市公司盈余管理研究

【作者】 李鹏；

【导师】 谷祺；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 硕士

【摘要】 盈余管理在西方国家的会计理论界,已有二十多年的研究历史。实际上,它并不是一个简单的会计问题,而是一个较为复杂的社会问题。随着我国资本市场的日渐发展和上市公司的大量涌现,上市公司的盈余管理问题逐渐凸现,成为我国会计理论与实务界研究的新课题。盈余管理有着正反两方面的作用,但总的来说,它的负面作用远远大于其正面作用。它将导致投资者及其他会计信息使用者凭以决策的会计信息成为一种数字游戏,误导投资者和其他会计信息使用者的决策。要解决我国目前的会计信息失真问题并促进我国资本市场的发展,就必须对上市公司的盈余管理问题进行研究治理。本文正基于此,对上市公司盈余管理的相关问题进行了研究。全文分为三个部分:第一部分,阐述了盈余管理的基本理论问题。首先论述了盈余管理的概念和基本特征。其次,对盈余管理产生的条件和动机进行分析。最后,论述了盈余管理的策略及常见方法。第二部分,针对我国上市公司盈余管理的具体情况进行研究。首先阐述了我国上市公司盈余管理的动机。接着采用理论分析与案例分析相结合的方法,对我国上市公司盈余管理的常用手段进行分析。最后,论述了我国上市公司盈余管理的后果及影响。第三部分,针对盈余管理在我国的产生条件提出了盈余管理的治理对策。首先完善会计准则和会计制度。其次完善上市公司的治理结构,形成抑制上市公司盈余管理的内部约束机制。最后,加强外部审计效率,强化注册会计师的审计监督作用。显然,要解决盈余管理问题,单凭某一方面的改进是不够的,需要社会各相关部门联合起来进行系统的研究治理,以保证我国证券市场和国民经济健康有序地发展。更多还原

【Abstract】 The subject of earnings management has been studied for more than twenty years in Western accounting theoretical circle. In fact, is not only an accounting problem but a complicated social one. With the development of stock market and the surging of listed companies in our country, earnings management turned up in listed companies, which has become one of the new subjects of accounting theory and practice in our country. Earnings management has positive and negative effect on our economy, but its negative effect exceeds its positive effect considerably. Because accounting information has been turned into a kind of number game, it will mislead investors and information users to make wrong decisions. In order to solve the problem of accounting information distortion and promote the development of the stock market, it is necessary to probe into the issue of earnings management in listed companies. Considering this point, the thesis tries to study the subject from several major perspectives.The thesis is divided into three parts altogether:The first part introduces the fundamental theory of earnings management. Firstly, it illustrates he conception and basic characteristics of earnings management. Secondly, it analyzes the motive for earnings management and the precondition of earnings management. Finally, it illustrates the tactics and means of earnings management.The second part analyzes the peculiar situation of listed companies in our country. In the beginning, the motive of earnings management peculiar to China is introduced. Then, it discusses the common ways of earnings management in listed companies through theory analysis combined with case analysis. At last, it illustrates the positive and negative effect of earnings management.In the third part, some constructive suggestions are made to solve the problem of earnings management according to the engendering conditions of earningsmanagement in our country. Firstly, we should perfect our accounting standard and accounting system. Then, corporate governance should be enhanced to create an internal constraint mechanism against the excessive abuse of earnings management. Finally, external auditing efficiency should be strengthened to intensify the supervisory function of CPA.Clearly, it is impossible to solve the problem of earnings management through the enhancement of one respect alone. Comprehensive measures should be taken by various departments concerned to solve the problem and promote the smooth and systematic development of the stock market and the economy accordingly.更多还原