我国上市公司盈余管理分析及经验识别研究

【作者】 张海龙；

【导师】 魏亚平；

【作者基本信息】 天津工业大学 ， 企业管理， 2005， 硕士

【摘要】 盈余管理是现代会计理论研究中的一个重要领域,盈余管理的研究也始终与财务会计信息真实性的探讨联系在一起。现实中,会计信息失真是一个普遍的问题。作为新兴资本市场的我国证券市场,上市公司财务盈余管理行为自建立以来就从未间断,盈余管理现象极为普遍。然而对于财务信息的一般使用者来说,如何判断公司盈余被管理、管理程度有多大以及如何更方便、更快捷的估计盈余管理的程度是他们急切想解决的问题。本文在规范研究的基础上,采用经验识别的研究方法,以期能为一般信息使用者提供一种更为快捷、更为方便的盈余管理识别方法。 本文主要由四部分组成: 第一部分主要对论文写作的现实意义作了必要的说明,简单回顾概括了国内外学者关于盈余管理理论研究的成果及现状,最后对本文的研究方法作了说明以及为什么选择这种研究方法。 第二部分主要是盈余管理相关理论进行了分析,对盈余管理概念进行了全面的界定,并指出“契约摩擦”和“沟通摩擦”使盈余管理现象产生成为可能,而正是由于会计自身的特点和缺陷使盈余管理由可能变为现实。 第三部分分析了西方学者关于盈余管理存在的所谓三大假设在我国并不成立,提出我国企业上市制度的一些特殊安排和缺陷是盈余管理的主要动机;并详细分析了我国上市公司盈余管理的手段。 第四部分提出我国上市公司盈余管理的经验识别方法,并对这些方法作了必要的检验,提出了当前在规范和抑制过度盈余管理行为方面应着重采取的措施。 第五部分是本文的结论部分,着重概括本文研究的结论。更多还原

【Abstract】 The management of the earnings is an important field in the modern accounting theoretical research, the research of management of the earnings is linked to the discussion of the information authenticity of financial accounting all the time too. In reality, it is a general question that accounting information is distorted.As the security market of our country on the new developing capital market, never disconnected since the financial earnings administration behaviour of listed company is set up , the management phenomenon of the earnings is extremely general. But to the general user of financial information, how to judge that company’s earnings is managed, how heavily and how conveniently does it manage degree, swift estimation earnings degree of management they eager to want problem that solve. This text adopts the research approach that experience discerns on the basis of the thing that study normally, expect to offer one kind to manage the method of discerning for the swift , more convenient earnings for the general information user.This text is made up of four parts mainly:First part The realistic meaning in the writing of the thesis has functioned as the essential explanation mainly, and has reviewed and summarized a domestic and international scholar about the earnings achievements and current situations of managing the theoretical research briefly, research approach in this text finally is it prove and why choose these kind of research approach to makeSecond part Mainly is it the earnings that manages the relevant theory and manages the phenomenon to analyse to the earnings of listed company of our country. Manage to earnings concept go on overall definition , and draw from function of the earnings in the article, " agreement rub " with is it make earnings production to manage phenomenon become possible to " is it rub to communicate " "and point out to turn into reality because of the fact that accounting one’s own characteristic and defect make the management of the earnings have.The third part It is analysed that the western scholar supposes greatly that untenable about the so-called three existing in management of the earnings , propose of更多还原