我国上市公司审计与盈余管理研究

发布时间：2018-03-15 01:35

本文选题：公司治理结构　切入点：股权结构　出处：《重庆大学》2006年硕士论文　论文类型：学位论文

【摘要】： 对于盈余管理的研究,西方国家会计理论界至今已有20多年的历史。在我国,随着证券市场的发展,这一问题已经成为会计理论研究的热点之一。盈余管理手段和方式众多,目的也不一样。在众多的盈余管理手段中,会计变更是我国上市公司进行盈余管理的重要手段。盈余管理存在原因很多,委托代理关系是盈余管理得以存在的重要原因。公司治理结构的缺陷是影响盈余管理的主要因素。公司治理结构中主要问题是股权结构问题,股权集中度高对盈余管理有什么影响?我们将利用会计变更进行的盈余管理按照其目的分为平滑收益、政策诱增和巨额冲销。分类研究公司治理结构与盈余管理关系。看注册会计师能否正确区分这些不同方向的盈余管理。对不同类型的盈余管理,他们是否界定了同样的重要性标准?他们发表审计意见时考虑的主要因素又是什么?国内外学者对此领域开展了研究,进行这方面的研究有重要的理论和现实意义。本文采用理论分析和实证分析相结合的方法对我国上市公司利用会计变更进行的盈余管理进行研究,理论上探讨了公司治理结构尤其是股权结构问题对盈余管理的影响,也进行了相应的假设检验。本文的主要研究内容和研究结果有以下几个方面: 在第2章中,本文理论阐述了盈余管理理论。重点在介绍盈余管理的手段,即对利用会计变更进行的盈余管理的分析,构建了后续实证研究的框架。在第3章中,阐述了与盈余管理密切联系的公司治理结构。以上市公司外部治理结构和内部治理结构作为框架,结合我国上市公司的具体情况,在企业管理者和监督之间建立博弈模型,剖析了我国上市公司外部治理结构和内部治理结构的缺陷及其对盈余管理的影响。在第4章中,本文在理论研究成果的基础上,针对我国现阶段上市公司利用会计变更进行盈余管理的特点,结合盈余管理的三大假设及上市公司治理结构中股权结构的特点,提出了我们的研究假设。股权结构假设也在一定程度上得到了验证。政治成本假设和审计重要性水平假设在三种类型的盈余管理里均得到验证。同时我们也发现注册会计师对利用会计变更进行的正向盈余管理有较高的风险意识。在第5章中,本文在总结实证研究结论的基础上,提出了完善我国上市公司治理结构、增强注册会计师风险意识以及证券市场监管等的政策建议。
[Abstract]:It has been more than 20 years in western countries to study earnings management. In our country, with the development of securities market, this problem has become one of the hotspots of accounting theory research. Among the many earnings management means, accounting change is an important means of earnings management for listed companies in China. There are many reasons for earnings management. Principal-agent relationship is the important reason for earnings management. The defects of corporate governance structure are the main factors affecting earnings management. The main problem in corporate governance structure is equity structure. What effect does high concentration of equity have on earnings management? We will divide earnings management using accounting changes into smooth returns according to their purpose, Research on the relationship between corporate governance structure and earnings management. See if CPA can distinguish these different directions of earnings management correctly. For different types of earnings management, Do they define the same criteria of importance? What are the main factors that they take into account when issuing an audit opinion? Scholars at home and abroad have carried out research in this field, which has important theoretical and practical significance. This paper studies the earnings management of listed companies in our country by means of theoretical analysis and empirical analysis, and theoretically discusses the influence of corporate governance structure, especially equity structure, on earnings management. The main contents and results of this paper are as follows:. In the second chapter, this paper expounds the theory of earnings management, focuses on the means of earnings management, that is, the analysis of earnings management using accounting changes, and constructs the framework of follow-up empirical research. In Chapter 3, the corporate governance structure, which is closely related to earnings management, is described. The external and internal governance structures of listed companies are taken as the framework, and combined with the specific situation of listed companies in China. In this paper, a game model is established between managers and supervisors, and the defects of external and internal governance structures of listed companies in China and their effects on earnings management are analyzed. In Chapter 4, based on the theoretical research results, this paper aims at the characteristics of earnings management of listed companies using accounting changes at present, combining the three assumptions of earnings management and the characteristics of equity structure in the governance structure of listed companies. We have put forward our research hypotheses. The equity structure hypothesis has been verified to some extent. The political cost hypothesis and the audit materiality level hypothesis have been verified in the three types of earnings management. At the same time, we have also found that. CPA has a high risk awareness of positive earnings management using accounting changes. In Chapter 5, based on the conclusion of empirical research, this paper puts forward some policy suggestions on how to perfect the governance structure of listed companies in China, enhance the CPA's risk awareness, and supervise the securities market.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4;F275.4

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