【作者】 吴意晖；

【导师】 唐建新；

【作者基本信息】 武汉大学 ， 会计学， 2005， 硕士

【摘要】 在我国,随着资本市场的日渐发展和上市公司的大量涌现,上市公司的盈余操纵问题逐渐凸现,成为我国会计理论与实务界的新课题。盈余操纵使公司盈余信息背离公司实际,没有真实的反映公司的财务状况与经营业绩,不利于广大会计报表使用者正确决策。盈余操纵在上市公司中泛滥,严重损害了广大投资者的利益,极大地阻碍了我国证券市场的规范运作,不利于国民经济的持续健康发展。要解决我国目前的会计信息失真并促进资本市场的发展,就必须对上市公司的盈余操纵行为进行研究。有鉴于此,本文对我国上市公司盈余操纵的成因、手段进行系统分析,并立足于独立审计,提出了相关对策。 全文共分四个部分: 第一部分,绪论。首先,提出研究背景和选题意义,并对国内外的研究成果进行总结;其次,指出本文的研究思路与可能的创意;最后,对盈余操纵这一基本概念进行界定。 第二部分,分析我国盈余操纵产生的原因。首先,上市公司在相关利益的驱使下,具备盈余操纵的种种动机;其次,会计准则本身的不完善为其提供可乘之机;再者,公司治理结构的不健全,不能形成良好的内部制约机制;最后,证券监管的不完善更助长了上市公司盈余操纵的气焰。 第三部分,归纳总结上市公司盈余操纵的各种手段。包括利用会计政策选择与变更、滥用会计估计、利用关联方交易、收入与费用的确认等手段。 第四部分,从独立审计视角,提出盈余操纵的治理对策。首先,要提高独立审计权威,保持注册会计师独立性;其次,加强注册会计师行业职业道德与执业水平建设;再次,明确审计法律责任,建立民事赔偿机制;最后,指出审计实务中,注册会计师识别盈余操纵的常用方法。 盈余操纵不仅是一个会计问题,而且是一个复杂的社会问题,不能依靠注册会计师行业一方面的改进来达到治理的目的,需要社会各个相关部门联合起来综合治理,才能从根本上抑制上市公司的盈余操纵行为,保证我国证券市场和国民经济的健康有序发展。更多还原

【Abstract】 In our country, with the development of capital market and a large amount of listed companies emerging day by day, the questions of listed companies’ earnings manipulation come to occur gradually, and become the new subject of accounting theory and practice. Earnings manipulation makes companies’ earnings information deviate from the reality, with false reflection of companies’ financial situation and business performance. Furthermore, it’s unfavorable for users of accounting statements to decide correctly. Earnings manipulation is overflowed in the listed companies, so the interests of the investors is seriously harmed, which has hindered the standardized operation of the security market of our country greatly, which is unfavorable to the lasting sound development of national economy. To solve our country’s present distorted accounting information and promote the development of capital market, we must drive the behavior to carry on research to the earnings manipulation of the listed companies .In view of this, this text carry on systematic analysis to the origin cause and means of earnings manipulation in the listed companies of our country, and proposed relevant countermeasures.The full text is divided into four parts altogether:First part, Introduction. First of all, propose the research background and the meaning why we select the title, summarize domestic and international research results; Secondly, point out the thinking of research in this text and possible creativities; Finally, define this basic conception of the earnings manipulation.Second part, we analyze the reason that earnings manipulation of the listed companies is produced. First of all, the listed companies possesses all sorts of motives which drive the earnings manipulation for the relevant interests; Secondly, the imperfection accounting criterion itself offers opportunity to it; Moreover, companies’ administration structure is imperfect, and without very good inside restriction mechanism; Finally, portfolio supervision imperfection encourages listed companies’ bluster of earnings manipulation even more.The third part, summarize various kinds of means of earnings manipulation the listed companies carry out. Accounting policy choice and changes, the abuse of accounting estimate, utilizing related party transaction, income and affirmation are all included.The fourth part, put forward the administration countermeasure from auditing aspects. First of all, we should improve audit authority, keep certified accountant’s independence independently; Secondly, strengthen the professional ethics of certified accountant; Moreover, make audit legal liability clearly, set up civil compensation mechanism; Finally, point out how the certified accountant discerns the commonsense method of the earnings manipulation in auditing practice.The earnings manipulation is not only an accounting problem, but also a complicated social concern. Therefore we can’t depend on achieving the goal by managing the certified accountant alone. Moreover we need relevant society department to make comprehensive administration together. Only like this, we could suppress listed companies’ earnings manipulation fundamentally, guarantee the healthy and orderly development of the security market of our country and national economy.更多还原