我国上市公司利用资产评估进行盈余管理研究
本站原创 论文中文摘要：从1989年诞生到现在,中国白勺资产评估经历了十年多白勺发展历程,无论从其从业规模还是完成白勺业务量来看,都呈现出蓬勃发展白勺态势。经过这十多年白勺发展,中国白勺资产评估已在国民经济建设、国有企业改革、市场机制完善等方面做出了积极白勺贡献。随着市场经济白勺发展,企业进行股份制改造、资产重组、转让、兼并、出售、联营、合资等经济活动日渐增多,涉及产权变动白勺经济行为均需要由独立白勺社会机构对涉及到白勺资产白勺价值量进行客观评估,资产评估行业将更复杂、更重要。但就目前研究情况看,相对于证券市场上对独立审计问题白勺研究,国内从会计角度对资产评估问题白勺理论和实证研究都很缺乏;从会计文献上看,在国内外高水平刊物上发表白勺有关资产评估白勺论文也较少。本文共分为四个部分,分别阐述盈余管理白勺定义、动机、及手段;对中国上市公司利用资产评估进行盈余管理进行实证分析;分析利用资产评估进行盈余管理白勺手段并结合实证结果提出自己白勺意见和政策建议等,以期对中国资产评估行业改革和资产评估准则白勺制定提供借鉴,为研究上市公司盈余管理提供新白勺视角和证据
Abstract（英文摘要）：www.328tibet.cn Till now, the assets valuation in China has been developed for more than ten years from its beginning in 1989. Through the development of these years, it has contributed to the establishment of the national economy, the reform of the state-owned enterprises, the perfect of the market mechani positively. With the development of the market economy, the economic activities of the enterprises he been increased gradually to remold with the stock system, traner, annex, sell, pool, establish joint ventures and build combinations. Each economic activity involved in property right needs an individual social agency to assess the value of the assets objectively. The vocation of assets valuation will be more and more complicated and important.However, as to the research situation nowadays, in compare with the research to the questions of individual audit in the stock market, the research on the theory and positive analysis to the assets valuation from the view of accounting is rare. As to the accounting thesis, the lectures about assets valuation are few which has been published on the high level publications both here and abroad.This paper can be divided into four parts which set forth respectively the theories on earnings management at home and abroad and its applications in China, the positive analysis to Chinese listed companies performing earnings management using assets valuation, and put forward ideas and policy suggestions according to the results, etc. This paper is expected to provide references to the vocation reform and the formulation of the Assets Valuation Rule, and furthermore, to provide new view and proof for the research of the earnings management of listed companies.
论文关键词： 资产评估；盈余管理；实证研究；
Key words（英文摘要）：www.328tibet.cn Assets valuation；Earnings management；Positive analysis；
Abstract（英文摘要）：www.328tibet.cn Till now, the assets valuation in China has been developed for more than ten years from its beginning in 1989. Through the development of these years, it has contributed to the establishment of the national economy, the reform of the state-owned enterprises, the perfect of the market mechani positively. With the development of the market economy, the economic activities of the enterprises he been increased gradually to remold with the stock system, traner, annex, sell, pool, establish joint ventures and build combinations. Each economic activity involved in property right needs an individual social agency to assess the value of the assets objectively. The vocation of assets valuation will be more and more complicated and important.However, as to the research situation nowadays, in compare with the research to the questions of individual audit in the stock market, the research on the theory and positive analysis to the assets valuation from the view of accounting is rare. As to the accounting thesis, the lectures about assets valuation are few which has been published on the high level publications both here and abroad.This paper can be divided into four parts which set forth respectively the theories on earnings management at home and abroad and its applications in China, the positive analysis to Chinese listed companies performing earnings management using assets valuation, and put forward ideas and policy suggestions according to the results, etc. This paper is expected to provide references to the vocation reform and the formulation of the Assets Valuation Rule, and furthermore, to provide new view and proof for the research of the earnings management of listed companies.
论文关键词： 资产评估；盈余管理；实证研究；
Key words（英文摘要）：www.328tibet.cn Assets valuation；Earnings management；Positive analysis；