【作者】 田振华；

【导师】 王德春；

【作者基本信息】 山东农业大学 ， 会计学， 2005， 硕士

【摘要】 盈余管理是企业管理当局旨在有目的地干预对外财务报告过程,以获取某些私人利益的披露管理。自上个世纪八十年代以来,盈余管理作为财务揭示的热点问题,一直受到国内外会计界的广泛关注。本文研究的是公用事业企业的盈余管理问题,公用事业是受公共利益影响的产业及其活动,其产品和服务具有必须性、公共性特点,同时又具有较大的外部性。作为特殊的政府垄断行业,我国公用事业类公司具有不同与一般上市公司的特殊性,在产权归属以及企业组织、公司治理结构等方面又有与国外同类公司明显的不同之处,因而我国公用事业类公司必然有其特殊的盈余管理的动因、行为、方法以及经济影响等。 本文从西方盈余管理的基本理论入手,对我国公用事业企业盈余管理产生的条件、动机和手段进行了研究,并从以上三个方面依次提出了相应的治理对策,以期能从盈余管理产生的外在条件、内在动机和具体实施手段三个环节上有效地控制盈余管理的滥用。按照这一逻辑思路,本论文的基本内容分为六大部分: 第一部分:绪论。这一部分首先回顾了国内外研究的现状,然后介绍了本文的研究框架及方法。 第二部分:公用事业企业盈余管理基本理论概述。这一部分首先界定了公用事业企业的内涵及其基本特征,其次通过对国内外关于盈余管理概念研究的回顾对比提出本文对盈余管理的界定,然后运用信息经济学以及西方会计理论对盈余管理产生的条件进行分析。 第三部分:公用事业企业盈余管理的动因及效应分析。这一部分在第二部分关于盈余管理产生条件分析的基础上,首先介绍了盈余管理终极动因及效应的经济学理论基础,即委托代理理论、契约理论以及信息不对称理论。然后对国内外关于盈余管理一般动因的研究成果进行述评,最后分析了我国公用事业企业盈余管理产生的特殊动因。 第四部分:公用事业企业盈余管理的常用方法及识别。这一部分首先从会计手段、经营策略手段等方面介绍了盈余管理的常用方法,然后从应计利润模型的测度、关注注册会计师的审计报告、关注会计政策和会计估计的变更、关注关联交易等方面讨论了其识别技术。 第五部分:公用事业类上市公司盈余管理实证研究。本部分运用实证研究更多还原

【Abstract】 Earnings management is the disclosure management that enterprises managers intervene the course of the foreign financial report purposefully in order to obtain some private interests. Since 1980’ s , Earnings management has been receiving the extensive concern of the domestic and international accounting field all the time as a hot question of financial affairs announce。 What this paper studied is the earnings management of public utilities enterprises, public utilities are industry and activity influenced by public interests, its product and service have the necessary and public characteristic, have larger external effect at the same time. As special government’s monopoly industry, the public utilities company of our country has particularity that different from common listed companies, there is similar company’ s obvious difference with foreign countries in such aspects as property right ownership and enterprise’s organization , company administration structure, therefore the earnings management of our country public utilities company must have special reason , behavior , method and effect etc. proceeding with the basic theories of earnings management in western countries , This paper carry on research to the condition, motive and method of our country public utilities enterprise’ s earnings management and put forward the corresponding administration countermeasure from above three aspects he condition , expects to effectively control the abuse of earnings management from the external condition , inherent motive and material method three link procedure., According to this logic thinking, the basic content of this paper is divided into six major sections:The first section: Introduction. This part has reviewed the current situation studied both at home and abroad at first, then introduced research frame and method of this paper.The Second section: Enterprise’ s earnings management basic theoriessummary of public utilities. This section defined the intension of public utilities enterprises and essential feature at first; secondly, based on the compare of the retrospect about concept of earnings management in domestic and international, author gave the definition of earnings management in this paper; lastly using information economics and western accounting theory analyzed the common condition of earnings management.The third section: The analysis about the reason and effect of public utilities companies ’ earnings management. Based on the analysis about the common condition of earnings management in second part, this Part produced the economic foundation about the ultimate reason that brings earnings management, which named agency by agreement theory, agreement theory and information asymmetry theory. Then carried on the review about the research results of the common reason of earnings management in domestic and international, analyzed the special reason produced in enterprise’ s earnings management of public utilities in our country finally.The fourth section: the common method and discernment of public utilities companies ’ earnings management. This part has introduced the common method of public utilities company’ s earnings management from such respects as the accounting means , management tactics means , etc. at first; then from the measure of accrued profit model, paying close attention to audit report , concern accounting policy and accounting estimating change , concern related transaction , etc. discussed their recognition technology.The fifth section: the positive research of Public utilities listed companies’ earnings management, using the method of the positive research partly, the sample data of the public utilities’ accounting reports of listed company in Shanghai and Shenzhen two market, adopting the method of describing statistics and parameter examination as the foundation with Jones’ model, this section tested the existence and degree of the public utilities companies’ earnings management, and lookforward to the further research prospect of public utilities company’s earnings management.The sixth section: the countermeasure to public utilities companies’ earnings management. This part put forward countermeasure to keep away and control the public utilities company’ s earnings management from the general condition of earnings management’ s producing, imperfection of accounting policy, reason and means of earnings management itself, etc. expecting to offer reference for the government ’ control.更多还原