现行会计准则下我国上市公司盈余管理相关问题研究

发布时间：2018-04-02 18:02

本文选题：现行会计准则　切入点：上市公司　出处：《辽宁师范大学》2012年硕士论文

【摘要】：盈余是反映上市公司财务信息的重要内容，随着进几年资本市场的不断发展，盈余管理越来越成为人们关注的特点话题，逐步成为上市公司利润高低的成败。在信息不对称的情况下，上市公司管理层基于自身利益考虑必然会在规定的会计准则内进行盈余管理，而会计准则的不完全性又为管理层进行盈余管理操控提供了可能性。基于规避风险考虑，会计准则的相关变化必然会牵动上市公司盈余管理行为的变化；同样的，如果会计准则约束行为出现变动，盈余管理的程度也可能会有轻重不同，因此，会计准则的相关规定对上市公司盈余管理的行为具有一定的指引作用。现行会计准则于2007在上市公司范围内实施，现行会计准则在一定程度上有利于遏止上市公司操纵利润的行为，弥补了旧准则的一些缺陷和漏洞，，但现行准则在真正执行中面临着一定的困难，可能会成为部分上市公司操纵利润的新工具。本文研究主要从上市公司盈余管理入手，辩证的分析了会计准则的变迁及其博弈论分析，系统的归纳了盈余管理的涵义，分析了盈余管理的动机、存在的条件以及盈余管理的现状。并结合现行会计准则以及上市公司管理的情况，分析了现行会计准则下对上市公司盈余管理的影响，其中包括扩大盈余管理的表现和遏制盈余管理的方面。最后，结合影响分析，提出了规范上市公司盈余管理的对策和建议。为使研究具体化，本文采用规范研究和实证研究相结合的方法，结合实际上市公司的案例，具体分析现行会计准则下对上市公司盈余管理的影响，并和准则实行前上市公司盈余情况做出对比，力求以实证的角度进一步点明本文的观点。
[Abstract]:Earnings is an important content to reflect the financial information of Listed Companies in recent years, with the continuous development of the capital market, earnings management has increasingly become a topic of concern characteristics, gradually become the profit level of listed company's success. In the case of asymmetric information, the management of listed companies based on their own interests is bound to earnings management regulations the accounting standards, and the incompleteness of accounting standards for the management of the earnings management control offers the possibility of risk aversion based on the changes of accounting changes will inevitably affect the earnings management behavior of listed companies; similarly, if the accounting standards constraint behavior changes, the extent of earnings management may also be there are different weight, therefore, the relevant provisions of the accounting standards on the earnings management behavior of listed companies has a guiding role. The current accounting standards in 2 In the 007 listed companies within the scope of the implementation of the current accounting standards is conducive to curb the behavior of listed companies to manipulate profits to a certain extent, make up some defects of old standards, but the standards in the real implementation is facing certain difficulties, may become a new tool for listed companies to manipulate profits.
This article is mainly from the earnings management of listed companies with dialectical analysis of the changes in accounting standards and game theory, summarized the implication of earnings management, analyzes the motivation of earnings management, the existence condition and status of earnings management. And combined with the current accounting standards and the management of listed companies, analyzes the influence of earnings management of listed companies under the current accounting standards, including expanding the performance and curb earnings management and earnings management aspects. Finally, combined with the impact analysis, put forward the standard of earnings management of listed companies countermeasures and suggestions.
In order to study specific, this paper uses the method of combining normative research and empirical research, combined with the actual cases of listed companies, influence on the earnings management of the listed company specific analysis of the current accounting standards and guidelines, and before the implementation of the listed company earnings situation compared to the empirical perspective and point out further this point of view.

【学位授予单位】：辽宁师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51

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