我国上市公司盈余管理与审计意见关系研究

发布时间：2018-06-07 12:10

本文选题：上市公司 + 盈余管理　；参考：《西南大学》2013年硕士论文

【摘要】：在上个世纪末,国外的许多学者就开始了对盈余管理与审计意见的关系进行研究,并且取得了丰富的成果。我国在这方面的研究起步比较晚,主要是借鉴国外的理论和实证方法,再结合本国的实际情况进行研究,也取得了一些成果。21世纪以来,随着经济的快速发展,经济全球化也成为事实,特别是2008年美国金融危机给世界经济造成重大的影响,世界经济格局受到重大的冲击,虽然我国经济受到的影响程度相对较小,我国再一次吸引了全球的目光。但是我国的企业管理仍然存在着很大的问题,在上市公司中盈余管理的现象普遍存在,上市公司对外发布的财务报告很多都不能真实反映企业的财务状况、经营成果和现金流量。注册会计师的作用就是起到“经济监督”的责任,以独立第三人的身份对企业财务报表进行审计,提高审计质量。近些年来,我国的审计市场得到了快速的发展,不管是从注册会计师的职业人数还是从事务所的规模上来说,都取得了较大的发展。但是审计质量是不是也跟着提高了,这就需要我们进一步的去证实。本文就是通过对上市公司盈余管理和审计意见的关系进行研究,看注册会计师能在多大程度上发现上市公司的盈余管理行为,以此来了解我国的注册会计师行业的审计质量问题,并对如何提高我国审计质量问题提出建议。本文采用规范研究和实证研究相结合的方法对盈余管理和审计意见的关系展开研究,文章主要包括六个部分,前面三个部分利用规范研究的方法,对盈余管理的概念、产生原因、动机、手段、审计意见理论以及二者的关系进行了分析回顾。第四、五部分采用实证分析的方法,对我国2010和2011年的财务数据样本进行了实证分析,首先对变量进行了描述性统计,接着对被解释变量之间的相关性进行检验,最后进行逻辑回归分析。根据回归结果显示,非日常活动中盈余管理和审计意见存在显著正相关关系,然而日常活动中的盈余管理和审计意见关系显著性不高,并且对上市公司按行业进行了分类,对制造业单独作为新样本进行了研究,研究结果表明,盈余管理和审计意见的显著性不明显,这说明不同的行业,注册会计师审计时关注的重点不一样,审计质量也就不相同。第六部分,根据前文的分析基础上,提出了政策建议和研究不足。在本文的研究中,笔者在以下几个方面做出了努力,在收集数据方面,按行业划分来下载,并进行数据的处理,在实证部分,把企业业务活动,分为日常活动和非日常活动两类,用可控应计利润率来反映日常活动中的盈余管理,用非经常性损益占总利润的比例来反映非日常活动中的盈余管理,并且分别构建了两个模型进行研究分析,最后对制造业单独进行了研究,解释了根据不同的行业,我国注册会计师的职业水平是否存在差异。
[Abstract]:At the end of the last century, many foreign scholars began to study the relationship between earnings management and audit opinions, and achieved rich results. The research in this field in our country started relatively late, mainly drawing lessons from the theories and empirical methods of foreign countries, and combining with the actual situation of our country. It has also made some achievements since the 21st century, along with the rapid development of economy. Economic globalization has also become a reality. In particular, the 2008 US financial crisis has had a major impact on the world economy, and the world economic pattern has been greatly affected, although the impact on our economy is relatively small. China has once again attracted the attention of the world. However, there are still a lot of problems in the management of enterprises in our country. The phenomenon of earnings management exists generally in listed companies. Many of the financial reports issued by listed companies do not truly reflect the financial situation of enterprises. Operating results and cash flow. The role of CPA is to play the responsibility of "economic supervision", to audit the financial statements of enterprises as an independent third person, and to improve the audit quality. In recent years, the audit market in China has developed rapidly, both in terms of the number of certified public accountants and the size of the firm. However, the audit quality is also improved, which requires us to further verify. This paper studies the relationship between earnings management and audit opinions of listed companies to see to what extent CPA can find earnings management behavior of listed companies. In order to understand the audit quality of CPA industry in our country, and put forward some suggestions on how to improve the audit quality of our country. This paper studies the relationship between earnings management and audit opinion by combining normative research with empirical research. The paper mainly includes six parts. The first three parts use the normative research method to study the concept of earnings management. Causes, motives, means, audit opinion theory and the relationship between them are reviewed. The fourth and fifth parts use the empirical analysis method to analyze the financial data samples of our country in 2010 and 2011. Firstly, the paper makes descriptive statistics on the variables, and then tests the correlation between the explained variables. Finally, the logical regression analysis is carried out. According to the regression results, there is a significant positive correlation between earnings management and audit opinions in non-daily activities, but the relationship between earnings management and audit opinions in daily activities is not significant, and listed companies are classified by industry. The results show that earnings management and audit opinion are not significant, which shows that the audit quality is not the same in different industries. The sixth part, according to the previous analysis, put forward the policy recommendations and inadequate research. In this study, the author made efforts in the following aspects, in the collection of data, according to the industry to download, and data processing, in the empirical part, business activities, It is divided into two types: daily activities and non-daily activities. Earnings management in daily activities is reflected by controllable accrual profit margin, and earnings management in non-daily activities is reflected by the proportion of non-recurrent profit and loss to total profits. Two models are constructed to study and analyze, and finally the manufacturing industry is studied separately to explain whether there are differences in the professional level of CPA in China according to different industries.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F239.4;F276.6

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