基于审计意见的盈余管理研究

发布时间：2018-04-03 12:00

本文选题：盈余管理　切入点：会计准则　出处：《江苏大学》2007年硕士论文

【摘要】： 盈余管理一直都是会计界研究的热点和难点,它广泛存在于上市公司,而且随着经济环境、公司规模和业务复杂程度的变化,有越演越烈之势。尽管盈余管理披着“合法”的外衣,但并不合理,特别是在我国,由于市场和法律法规不够完善,对会计信息和资本市场产生了很大的负面影响,严重地误导了报表使用者,影响了他们决策的正确性。正确把握盈余管理的概念,立足我国国情,深入研究我国的盈余管理的现状以及审计是否能够揭示上市公司的盈余管理等问题,并由此提出相应对策与治理建议是很有必要的。笔者正是基于此选择这一命题,其中盈余管理与审计意见的关系是本文关注的焦点。本文围绕审计意见和盈余管理的关系,将盈余管理的基本理论与我国具体情况相结合,着重分析了我国上市公司盈余管理的条件、动机、主要手段,并结合2006年2月新颁布的新会计准则,探讨了新准则对盈余管理手段的限制及为盈余管理提供的新手段。接着采用了实证研究,为了防止出现变量之间存在共线性问题,首先对影响审计意见的11个变量进行了Spearman秩相关系数分析,然后以2006年沪市150家上市公司为研究对象,通过单变量分析和逻辑回归分析方法对盈余管理与审计意见相关性进行了深入的研究与分析,结果发现: 1、审计意见具有一定的信息含量,能在一定程度上揭示上市公司的盈余管理,即盈余管理与审计意见之间具有正相关性。 2、我国上市公司存在严重的避亏动机和配股动机的盈余管理行为,但审计意见并没有特别揭示上市公司避亏动机和配股动机。 3、注册会计师在审计意见时考虑的主要因素是上市公司的财务状况和经营状况,而是否存在盈余管理、会计师事务所的规模、企业资产规模对审计意见的发表均没有显著影响即审计意见没有揭示我国上市公司的盈余管理行为。本文最后对我国审计质量不高的审计方面原因进行了分析并提出了整合审计市场、健全审计收费制度、建立健全审计委员会制度、强化注册会计师的法律责任、完善会计师事务所聘用制度、不断提高注册会计师的职业道德水平和执业能力等相关审计对策和建议,以进一步地治理我国上市公司的盈余管理行为。
[Abstract]:Earnings management has always been a hot and difficult point in the accounting field. It exists widely in listed companies, and with the change of economic environment, company size and business complexity, it has the tendency of becoming stronger and stronger.Although earnings management is under the guise of "legality", it is unreasonable, especially in our country, because the market and laws and regulations are not perfect enough, which has a great negative influence on accounting information and capital market, and has seriously misled the users of financial statements.It affects the correctness of their decision.It is necessary to correctly grasp the concept of earnings management, base on the situation of our country, deeply study the current situation of earnings management and whether the audit can reveal the earnings management of listed companies, and put forward the corresponding countermeasures and governance suggestions.The relationship between earnings management and audit opinion is the focus of this paper.Based on the relationship between audit opinion and earnings management, this paper combines the basic theory of earnings management with the concrete situation of our country, and analyzes emphatically the conditions, motives, main means of earnings management of listed companies in our country.In order to prevent the existence of collinearity between variables, the Spearman rank correlation coefficient of 11 variables influencing audit opinion is analyzed firstly, and then 150 listed companies in Shanghai Stock Exchange in 2006 are taken as the research objects.Through univariate analysis and logical regression analysis, the correlation between earnings management and audit opinion is deeply studied and analyzed. The results show that:1. The audit opinion has certain information content, which can reveal the earnings management of listed companies to a certain extent, that is, there is a positive correlation between earnings management and audit opinions.2. The listed companies in our country have serious earnings management behavior of avoiding losses and rationing shares, but the audit opinion does not reveal the motivation of avoiding losses and rationing shares in the listed companies.3. The main factors considered by the CPA in the audit opinion are the financial status and the operating condition of the listed company, and whether there is earnings management, the scale of the accounting firm,The size of enterprise assets has no significant influence on the publication of audit opinion that is the audit opinion does not reveal the earnings management behavior of listed companies in China.In the end, this paper analyzes the reasons for the low audit quality in our country, and puts forward the integration of the audit market, the perfection of the audit fee system, the establishment of the audit committee system, and the strengthening of the legal responsibility of the certified public accountants.In order to further control the earnings management behavior of listed companies in China, we should perfect the employment system of accounting firms and constantly improve the professional ethics and professional ability of certified public accountants.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

【引证文献】