新会计准则下的房地产企业盈余管理研究

发布时间：2018-03-13 00:01

本文选题：房地产公司　切入点：盈余管理　出处：《广西师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：在我国,房地产行业不仅对国民经济的发展有着重大的影响,而且和老百姓的生活息息相关。作为一个关系着国计民生的重要行业,房地产行业的实际利润和其财务报表列示金额通常会有比较大的差异,存在的盈余管理问题已经引起了国家监管机构和社会的普遍关注。自从国家实施取消实物分房政策后,房地产行业投资出现了一个持续的增长周期。由于房地产行业拥有特殊的销售制度和特有的开发贷款这些有利条件,房地产行业的利润在众多行业中一直排名领先。但是较高的行业利润率却并没有在股票市场上体现出相应的价值,房地产上市公司在各项关键指标的表现都稍弱于同期市场平均水平。那么房地产公司是否存在盈余管理行为呢?进行盈余管理的动机又是什么?在新会计准则下,又有着哪些手段和方法?盈余管理的存在对于房地产公司有何利弊?如何对过度的盈余管理行为进行限制呢?本文对上述问题进行了相应的研究和分析。首先,本文介绍了盈余管理的基础理论,对盈余管理的动机、利弊及相关基本特征、类型进行了讨论分析,为随后本文的展开分析确定了研究角度和内容范围。其次,主要分析总结了房地产行业的特征以及房地产行业会计核算的特征。然后进一步分析了新会计准则对房地产企业盈余管理的影响。包括：会计准则与盈余管理的关系、新会计准则对对盈余管理的限制以及新会计准则的盈余管理空间等。接着重点对新会计准则对房地产企业盈余管理的应用进行了研究,并着重对投资性房地产准则以及借款费用准则对房地产企业盈余管理影响进行了较为详细的讨论分析。最后,对新会计准则下房地产企业盈余管理的治理对策及保障措施给出了建议。由于盈余管理的治理是一个系统、长期的工程,需要各方不断地自觉努力才能得以完成。本文提出从完善新会计准则,加强执行力度入手,通过化内部管理及强化外部监督、建全法治及诚信建设这几个来对房地产企业盈余管理进行管控,为房地产企业健康稳健发展创造良好的内外部环境。综上所述,随着我国经济环境的不断变化和经济发展水平的不断提高,盈余管理动机、手段以及程度和频率都不断地发生着变化。可以说盈余管理是一个经久不衰的话题,在今后的研究中唯有与时俱进,密切关注盈余管理的新动态,才能够建立起一个完善的预测及管控体系,才‘能更好地提高我国企业会计准则的完善性及其执行的有效性,更好的优化市场资源的配置、促进我国国民经济健康稳定的发展。
[Abstract]:In China, the real estate industry not only has a significant impact on the development of the national economy, but also is closely related to the lives of ordinary people. The actual profits of the real estate industry and the amounts listed in its financial statements are usually quite different. The problem of surplus management has aroused the general concern of the state regulators and the society. Investment in the real estate industry has seen a sustained growth cycle. Because the real estate industry has a special sales system and unique development loans these advantages, The real estate industry has been leading the way in profit in many industries, but the higher profit margins have not shown the corresponding value in the stock market. The performance of listed real estate companies in all key indicators is slightly weaker than the market average in the same period. What is the motivation for earnings management? Under the new accounting standards, what are the means and methods? What are the advantages and disadvantages of earnings management for real estate companies? How to limit excessive earnings management behavior? This paper has carried on the corresponding research and the analysis to the above question. Firstly, this paper introduces the basic theory of earnings management, discusses and analyzes the motivation, advantages and disadvantages, and related basic characteristics of earnings management, and determines the research angle and content range for the subsequent analysis of earnings management. Secondly, the characteristics of the real estate industry and the accounting characteristics of the real estate industry are analyzed and summarized. Then it further analyzes the influence of the new accounting standards on earnings management in real estate enterprises, including the relationship between accounting standards and earnings management, the restrictions of the new accounting standards on earnings management and the earnings management space of the new accounting standards. Then the application of the new accounting standards to earnings management of real estate enterprises is studied, and the impact of investment real estate standards and borrowing cost standards on earnings management of real estate enterprises is discussed and analyzed in detail. Finally, the paper gives some suggestions on the management of earnings management in real estate enterprises under the new accounting standards. Because the governance of earnings management is a systematic and long-term project, It is necessary for all parties to make constant and conscious efforts to complete this task. This paper proposes to improve the new accounting standards, strengthen the enforcement of the new accounting standards, and strengthen the external supervision through internal management. The construction of the rule of law and the construction of good faith to control the earnings management of real estate enterprises, for the healthy and steady development of real estate enterprises to create a good internal and external environment. To sum up, with the constant change of our country's economic environment and the improvement of economic development level, earnings management motivation, means, degree and frequency are constantly changing. It can be said that earnings management is an enduring topic. In the future research, only by keeping pace with the times and paying close attention to the new trends of earnings management, can we establish a perfect prediction and control system, and improve the perfection of accounting standards and the effectiveness of their implementation. Better optimize the allocation of market resources, promote the healthy and stable development of our national economy.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F299.233.4

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