会计准则变迁、盈余管理与审计意见

发布时间：2018-03-15 22:11

本文选题：会计准则变迁　切入点：盈余管理　出处：《重庆工商大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国于2006年颁布了企业会计准则，对企业财务报表编制产生了深远的影响。与企业会计制度相比，企业会计准则无论是在形式上还是内容上都发生和很大的改变。与此同时，企业盈余管理手段等也发生了较大的变化，，而注册会计师作为对企业财务报表发表审计意见的独立第三方，能否在准则颁发的情况下有效的识别企业盈余管理行为，进而发表恰当的审计意见显得尤为重要。因此，在企业会计准则颁布的背景下，本文尝试研究企业盈余管理和审计意见的关系在准则变迁前后有何变化，以探讨会计准则变迁是否能够提高注册会计师识别企业盈余管理的能力。本文以2001-2012年我国所有A股上市公司为研究对象，剔除金融行业的公司、在这12年中新上市或已退市的公司、被ST和PT的公司以及资料不全、数据无法取得的公司后，最终获得了788家有效公司样本、9456个审计意见以及其他相关变量数据，以此来研究会计准则变迁、盈余管理与审计意见的关系，进而探讨会计准则变迁下注册会计师识别企业盈余管理能力的变化情况。经研究发现，会计准则变迁前，审计意见和盈余管理的相关性不大，说明注册会计师不能够有效识别企业的盈余管理行为；会计准则变迁后，审计意见和盈余管理正相关，表明注册会计师在会计准则变迁后识别企业盈余管理行为的能力有所提高。根据研究结果，本文分别从上市公司应该优化治理结构、加强内部控制规范的建立，注册会计师应加强独立性和对企业盈余管理的识别能力以及监管方应加强会计、审计相关法律体系的建设等方面提出政策建议。本文共分为六章进行研究，各章的研究内容简述如下：第1章为绪论，主要介绍了本文的研究背景、研究的理论意义及实际意义、研究内容和研究框架、研究方法和本研究的主要创新点；第2章为理论基础和文献综述，本部分先从制度变迁、演化博弈论两方面阐述了会计准则变迁的理论基础，从信息不对称理论、委托代理理论及产权理论来阐述盈余管理的理论基础，并对企业盈余管理进行了概念界定，为本文的研究打下了理论基础和概念基础，然后归纳整理了会计准则、盈余管理和审计意见等相关领域的研究文献，并对这些文献进行了述评，从而找到本文的研究方向；第3章为理论基础和研究假设；第4章是实证分析，该部分介绍了研究样本、数据来源和实证分析工具，并设计出相关变量；对审计意见变量进行描述性统计、自变量相关性分析、Logistic回归检验结果和分析，检验和分析各研究变量对审计意见的影响方向和程度；第5章是本文的研究结论与政策建议，该部分根据实证研究结果对本文的研究作出结论，并从上市公司、注册会计师以及监管方三方面提出政策建议，并指出本文的研究局限。
[Abstract]:In 2006, our country promulgated the enterprise accounting standard, which had a profound influence on the enterprise financial statement compilation. Compared with the enterprise accounting system, the enterprise accounting standard has taken place and changed greatly in both form and content. At the same time, However, the CPA, as an independent third party that issued an audit opinion on the financial statements of the enterprise, can effectively identify the earnings management behavior of the enterprise under the circumstance of issuing the standards. Therefore, in the context of the promulgation of accounting standards for enterprises, this paper attempts to study the relationship between earnings management and audit opinions before and after the change of standards. In order to explore whether the change of accounting standards can improve the ability of CPA to identify the earnings management of enterprises. This paper takes all the A-share listed companies in China from 2001-2012 as the research object, excludes the companies in the financial industry, after 12 years of newly listed or delisted companies, the companies with St and PT and companies whose data are incomplete and unable to obtain the data. Finally, 788 valid company samples, 9456 audit opinions and other relevant variable data were obtained to study the relationship between accounting standards change, earnings management and audit opinion. Then it discusses the change of CPA's ability to identify enterprise earnings management under the change of accounting standards. After the study, it is found that the audit opinion and earnings management have little relevance before accounting standards change. It shows that CPA can not effectively identify the earnings management behavior of enterprises. After accounting standards change, audit opinions are positively related to earnings management. It shows that CPA's ability to identify earnings management behavior has been improved after accounting standard changes. According to the results of the research, this paper proposes to optimize the governance structure of listed companies and strengthen the establishment of internal control norms. The CPA should strengthen the independence and the ability to identify the earnings management of the enterprise, and the supervisor should strengthen the construction of the accounting and auditing legal system, and put forward some policy suggestions. This paper is divided into six chapters, the research content of each chapter is summarized as follows: chapter 1 is the introduction, mainly introduces the research background, theoretical and practical significance of the study, research content and research framework, Chapter 2 is the theoretical basis and literature review. This part first expounds the theoretical basis of accounting standard change from two aspects: institutional change, evolutionary game theory, and information asymmetry theory. The principal-agent theory and property right theory explain the theoretical basis of earnings management, and define the concept of earnings management of enterprises, lay a theoretical and conceptual basis for the study of this paper, and then summarize the accounting standards. Chapter 3 is the theoretical basis and research hypothesis, chapter 4 is the empirical analysis, and review the relevant research literature in earnings management and audit opinion, and find out the research direction of this paper; chapter 3 is the theoretical basis and research hypothesis; chapter 4 is the empirical analysis. This part introduces the research samples, data sources and empirical analysis tools, and designs the relevant variables, carries out descriptive statistics on audit opinion variables, analyzes the correlation of independent variables and logistic regression test results. Chapter 5 is the conclusions and policy recommendations of this paper, which is based on the empirical research results, and draws a conclusion from listed companies. CPA and regulators put forward three aspects of policy recommendations, and pointed out the limitations of this study.
【学位授予单位】：重庆工商大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F275

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