中科云网科技集团股份有限公司盈余管理案例研究

发布时间：2018-05-25 01:26

本文选题：盈余管理 + 扭亏为盈　；参考：《辽宁大学》2017年硕士论文

【摘要】：盈余管理作为会计理论研究中的一个重要领域,是会计学术界的一个热门研究课题,很多相关学者对此发表了自己的研究成果。这是因为盈余管理在企业经营过程中是衡量业绩的最重要指标之一,受到企业各个利益相关方的关注,例如投资者,管理层,债权人,股东,政府,客户等。作为收益要素扣除生产要素后的剩余成本,盈余管理对于管理层的薪资水平,企业的纳税状况以及资本市场的证券估价都有着巨大的影响。本文通过对中科云网戴帽摘帽的案例,分析中科云网在这个过程中进行的多种盈余管理的方式,揭示中科云网怎样通过盈余管理来让自己实现盈利,最终实现扭亏摘帽。在这个基础上分析盈余管理带来的积极一面和不良后果,找到相关规则制度中存在的漏洞,并提出相关的意见和建议。本文采取的研究方法主要是文献研究法,案例分析法,实地调研法。运用这三种方法,对中科云网这个单个企业的盈余管理案例进行研究,以盈余管理的概念,内涵,企业运用盈余管理的主要动机为基础,以委托代理理论和信号传递理论等与盈余管理相关的两个主要理论为依托,对中科云网的盈余管理现状进行了分析,研究中科云网盈余管理的手段和方法,例如通过重大资产出售增加收入,通过资产减值准备进行盈余管理,利用关联方交易调节利润等。然后提出中科云网在盈余管理过程中存在的几个问题,根据问题提出相应的策略。本文章框架一共分为四部分内容。第一部分是绪论,首先介绍了研究背景,归纳了研究的目的和意义,然后概述本文的研究方法与研究思路等。第二部分是案例描述,分为中科云网的企业简介以及中科云网的盈余管理情况,再通过三个典型案例来反映其中存在的问题。第三部分是案例分析,通过主要的三个盈余管理相关理论来分析中科云网盈余管理过程中存在的问题,并从中总结出现问题的原因。第四部分是提出改善方案。由于中科云网在盈余管理中区别于其他企业的突出优势不能代表整个行业的进步情况,但是弱势之处却是整个行业需要改善的问题。因此本文试图通过提出改善方案,更好地提升公众对盈余管理的了解,也希望能够推广到其他ST企业做出参考,从而推动企业盈余管理体系的完善,为整个中国企业的盈余管理进步提供一点点贡献。
[Abstract]:Earnings management, as an important field in the research of accounting theory, is a hot research topic in accounting academia. Many scholars have published their own research results. This is because earnings management is one of the most important indicators to measure performance in the process of enterprise management, which is concerned by various stakeholders, such as investors, management, creditors, shareholders, governments, customers and so on. As the surplus cost of the income factor after deducting the production factor, earnings management has a great influence on the salary level of the management, the tax status of the enterprise and the securities valuation of the capital market. This paper analyzes the various ways of earnings management in the process of Zhongke cloud network by the case of wearing cap and hat, and reveals how the network can make profit through earnings management, and finally realize the turning from loss to the cap. On this basis, this paper analyzes the positive side and adverse consequences of earnings management, finds out the loopholes in the relevant rules and systems, and puts forward some relevant suggestions and suggestions. The research methods adopted in this paper are literature research method, case analysis method and field investigation method. Using these three methods, this paper studies the earnings management case of a single enterprise in Zhongke Cloud Network, based on the concept and connotation of earnings management, and the main motivation of the enterprise to use earnings management. Based on two main theories related to earnings management, such as principal-agent theory and signal transmission theory, this paper analyzes the current situation of earnings management in Zhongke cloud network, and studies the means and methods of earnings management. For example, through the sale of major assets to increase income, through asset impairment preparation for earnings management, use of related party transactions to adjust profits and so on. Then several problems in earnings management are put forward and the corresponding strategies are put forward. The framework of this article is divided into four parts. The first part is the introduction, first introduces the research background, summarizes the purpose and significance of the study, and then summarizes the research methods and research ideas. The second part is the case description, which is divided into the enterprise profile and the earnings management of Zhongke cloud network, and then through three typical cases to reflect the existing problems. The third part is the case study, through the main three theories of earnings management to analyze the existing problems in the process of earnings management, and summarize the reasons for the problems. The fourth part is to put forward the improvement plan. Because the outstanding advantage of Zhongke cloud network in earnings management is not representative of the progress of the whole industry, but the weakness is the problem that the whole industry needs to improve. Therefore, this paper tries to improve the public's understanding of earnings management by putting forward the improvement plan, and also hopes to be extended to other St enterprises to make reference, so as to promote the improvement of earnings management system of enterprises. To provide a little contribution to the earnings management progress of the whole Chinese enterprises.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F49

【参考文献】