【作者】 徐田丹；

【导师】 卢雁影；

【作者基本信息】 武汉大学 ， 会计学， 2005， 硕士

【摘要】 盈余管理是中性概念,过度盈余管理将给企业、投资者、社会资源配置带来不利影响,会计准则是治理盈余管理的关键因素。本文首先简要介绍了盈余管理和会计准则的基本理论,并从中认识到了会计准则与盈余管理的互动关系。一方面,会计准则制定的会计处理规范,有利的遏制了企业盈余管理行为的发生,一定程度上确保了会计信息的可靠性,可比性;另一方面,由于剩余选择权的客观存在,会计准则又无法完全消除盈余管理,甚至会引发企业的过度盈余管理行为,而过度的盈余管理行为诱发的会计信息市场危机反过来又为准则制定者进一步完善会计准则提供了实践依据,从而推动了会计准则的发展。然后论文结合我国上市公司盈余管理的现状(手段和时机选择),从制定机构、制定程序、整体框架和内容等不同方面系统地探讨了我国会计准则在约束企业盈余管理行为上的有效性程度。目前我国的会计准则虽在控制过度盈余管理行为上发挥了重要作用,但由于准则在制定机制、体系和内容上的局限性也同样为盈余管理行为的泛滥提供了机会,需进一步完善,以更好的发挥会计准则对会计行为的规范作用。 因此,最后一章,论文结合已有的分析结果,提出了会计准则在盈余管理治理问题上的政策建议。针对会计准则理论基础不完善,我们需要构建财务会计概念框架,对具体会计准则的制定提供更好的指导;针对于会计准则的经济后果,我们在会计准则制定机构和程序中需要重视其他利益集团的意愿表达,吸收其他利益集团参与会计准则的制定过程,增强准则制定过程中的公开性;针对会计准则的对盈余管理的约束功能和剩余选择权,我们需要把握职业判断和准则约束的平衡点,尽可能制定出内容全面、体系完善的会计准则将管理当局盈余管理的行为控制在可接受的范围之内,以减少过度盈余管理行为对证券市场、投资者、债权人、社会经济环境的危害。更多还原

【Abstract】 Eearnings management is a neutral concept , excessive earnings management will bring adverse effect to enterprises , investors and social resource’s distribution, accounting criterion is the key factor of harnessing earnings management. This article at first has introduced the basic theories about earnings management and accounting criterion briefly, and have found the interdynamic relation between them. Then the thesis studies validity degree of national accounting criterion restraining enterprise’s earnings management behaviour from different respects such as making organization, making procedure , whole frame and content, combining the current situation of earnings management of listed company in our country (the choices of means and opportunity).At present, although the accounting criterion of our country plays an important role in controlling excessive earnings management behaviour, because of its limitation in making mechanism , system and content, it also offers the facility of overflowing earnings management behaviour too. In order to better exerting on accounting behaviour, accounting criterion requires perfecting further.Thus in the last chapter, the thesis puts forward some accounting criterion’s policy recommendations on harnessing earnings management.According to the existing analysis result/we need to construct the conceptual framework of the financial accounting and offer kind guidance to formulation of concrete accounting criterion;In allusion to economic consequence of accounting criterion, we should pay more attention to the wills expressed by others interests parties in the course of making organization and procedure of accounting criterion, accepting others interests parties as participants in process of formulating accounting criterion, and strengtheningtransparency;According to restraint function and surplus choice right, we need ,to hold the career judgement and equalization point of criterion restraint in order to reduce the danger to security market, investor, creditor and social economic environment.更多还原