大商股份盈余管理问题研究

发布时间：2018-02-12 00:44

本文关键词： 大商股份盈余管理零售业上市公司　出处：《吉林财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：盈余管理行为能够显著影响会计盈余,而盈余信息又是企业外部信息使用者进行相关决策的重要依据,这一特性使盈余管理与会计信息质量、投资者利益保护等问题紧密联系。盈余管理行为已在上市公司中普遍存在,但我国相关监管政策及法律法规还不完善,上市公司的治理结构也存在一定缺陷,有许多过度盈余管理的现象还不能受到约束,因此,理论界与实务界一直对盈余管理问题进行着更广泛、更深入的研究。近年来,零售业面临着经济增速趋缓、消费结构分化、消费行为改变、电子商务分流、行业竞争加剧、人工成本增长等不利因素,且这些不利因素还将持续存在,电子商务的蓬勃发展尤其给实体零售业带来了不小的冲击。这使得实体零售企业更倾向于采用盈余管理方法向外界传递出对企业有利的正面信息。对零售业上市企业盈余管理的研究一方面希望可以提醒投资者,在关注传统盈余指标的同时,更要根据综合分析来做出投资决策,以避免遭受过度盈余管理的误导造成损失。另一方面,也敦促企业规范内部的盈余管理行为,通过正常渠道提高经营成果和会计信息质量,促进零售业上市公司的长期稳定发展。本文选择了规模较大的零售业上市公司——大商股份作为研究对象,从盈余管理基本理论出发,阐述相关概念、运用手段与行为动机。然后介绍大商股份的基本情况,结合公司财务报告及运营信息,对大商股份盈余管理的状况进行全面分析并对其评价,最后提出促进大商股份盈余管理健康发展的相关建议。
[Abstract]:Earnings management behavior can significantly affect accounting earnings, and earnings information is an important basis for external information users to make decisions, which makes earnings management and accounting information quality. The behavior of earnings management has been widely existed in listed companies, but the relevant regulatory policies and laws and regulations in our country are not perfect, and the governance structure of listed companies also has some defects. There are many phenomena of excessive earnings management can not be restrained, therefore, the theory and practice of earnings management has been more extensive and in-depth research. In recent years, the retail industry is faced with a slowing down in economic growth, consumer structure differentiation, Changes in consumer behavior, diversion of electronic commerce, intensified competition in the industry, increased labour costs, and other adverse factors will continue to exist. The booming development of electronic commerce has brought a great impact on the retail industry, which makes the retail enterprises more inclined to use earnings management to convey positive information to the outside world, which is beneficial to the retail industry. On the one hand, the research on earnings management of enterprises hopes to remind investors, While paying close attention to the traditional earnings indicators, we should make investment decisions based on comprehensive analysis so as to avoid the loss caused by excessive earnings management. On the other hand, enterprises are urged to regulate the internal earnings management behavior. Through normal channels to improve the quality of business results and accounting information, to promote the long-term and stable development of the retail listed companies. Starting from the basic theory of earnings management, this paper expounds the relevant concepts, means and behavioral motives. Then it introduces the basic situation of large business shares, and combines the financial report and operation information of the company. This paper makes a comprehensive analysis and evaluation on the situation of stock earnings management of big merchants, and finally puts forward some relevant suggestions to promote the healthy development of earnings management of large business shares.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F724.2;F715.5

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