M公司基于存货跌价准备的盈余管理研究

发布时间：2018-04-02 15:28

本文选题：盈余管理　切入点：应计利润　出处：《安徽大学》2017年硕士论文

【摘要】：在会计准则制定的过程中,为了使会计信息更加准确真实的反应企业的盈余状况,会计准则制定者考虑了会计准则应用的灵活性,给予了会计准则使用者一定的选择空间,但同时也给盈余管理提供了空间。盈余管理产生的本质是为了改善企业的会计信息质量,但是在其发展过程中很多上市公司为了实现自身利益最大化,采取了过度的盈余管理行为。过度的盈余管理往往会成为利润操纵误导外部利益相关者的投资决策,影响资本市场的有效配置,危害社会资金安全。本文采用案例研究的方法,对上市公司M公司2015年的盈余情况进行分析,发现M公司进行了盈余管理。本文分为五部分:第一部分为绪论,介绍了本文的研究背景与研究意义,并从盈余管理的动机与手段方面梳理总结了国内外学者的研究文献及研究成果。盈余管理分为应计盈余管理和真实盈余管理,本文的研究方向为应计盈余管理。第二部分为相关理论基础介绍,本部分首先介绍了盈余管理是在有效市场理论、信息不对称理论、理性经济人理论背景下产生的,并对盈余管理的相关概念进行总结,明确了本文对盈余管理的界定,同时对应计盈余管理的计量进行了简要评述。第三部分为案例描述,该部分首先对行业背景进行简要分析,然后介绍了 M公司基本情况,并对M公司计提存货跌价准备的相关情况进行简要分析,提出了 M公司可能进行了盈余管理的猜想。第四部分为案例分析,该部分首先通过对M公司2015年第二季度至2016年第二季度应计利润的计算及比较分析,得出M公司进行了向下的盈余管理。在对M公司利润构成进行分析的基础上逐步确定M公司主要通过计提存货跌价准备的手段进行盈余管理。最后根据该盈余管理行为对M公司的影响以及M公司近一年来的主要事项分析得出M公司进行盈余管理的主要动机为:股权分配动机、限售解禁动机。第五部分为相应的对策及建议,该部分在本文理论基础与案例分析的基础上发现会计政策以及披露政策的不足,是公司进行盈余管理的根本原因,本文针对这一原因向监管部门和会计准则制定者提出了相应建议:加快股票发行制度改革,改变上市是稀缺资源的现状;充分细化信息披露制度,减少盈余管理空间;加大监管与处罚力度,增加盈余管理成本;会计准则制定者审慎给予会计判断空间,减少盈余管理空间。
[Abstract]:In the process of establishing accounting standards, in order to make the accounting information more accurate and true to reflect the earnings situation of enterprises, the accounting standard setters considered the flexibility of the application of accounting standards, and gave the users of accounting standards a certain choice space.But it also provides room for earnings management.The essence of earnings management is to improve the quality of accounting information, but in the process of its development, many listed companies take excessive earnings management behavior in order to maximize their own interests.Excessive earnings management will often become profit manipulation mislead external stakeholders' investment decisions, affect the effective allocation of capital markets, harm the security of social funds.In this paper, a case study is used to analyze the earnings of M Company in 2015, and it is found that M Company carries out earnings management.This paper is divided into five parts: the first part is the introduction, introduces the research background and significance of this paper, and summarizes the domestic and foreign scholars' research literature and research results from the motivation and means of earnings management.Earnings management is divided into accrual earnings management and real earnings management.The second part is the introduction of relevant theories. This part first introduces the earnings management under the background of efficient market theory, information asymmetry theory, rational economic man theory, and summarizes the relevant concepts of earnings management.The definition of earnings management is clarified, and the measurement of accrual earnings management is briefly reviewed.The third part is the case description, this part first briefly analyzes the background of the industry, then introduces the basic situation of M company, and briefly analyzes the relevant situation of the preparation of M company's inventory falling price.This paper puts forward the conjecture that M Company may carry out earnings management.The fourth part is a case study. Firstly, through the calculation and comparative analysis of M Company's accrual profit from the second quarter of 2015 to the second quarter of 2016, it is concluded that M Company carries on the downward earnings management.On the basis of analyzing the profit composition of M Company, it is gradually determined that M Company carries out earnings management mainly by means of preparing for inventory falling price.Finally, according to the influence of the earnings management behavior on M Company and the main items of M Company in the past year, it is concluded that the main motivation for M Company to carry out earnings management is: the motivation of share allocation and the motive of lifting restrictions on sales.The fifth part is the corresponding countermeasure and the suggestion, this part in this article theory foundation and the case analysis foundation discovers the accounting policy and the disclosure policy insufficiency, is the fundamental reason which the company carries on the earnings management.For this reason, this paper puts forward corresponding suggestions to regulators and accounting standard-setters: speeding up the reform of the stock issuance system, changing the status quo that listing is a scarce resource, fully refining the information disclosure system and reducing the space for earnings management;Strengthen the supervision and punishment, increase the cost of earnings management, and the accounting standard setters carefully give accounting judgment space, reduce earnings management space.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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