香港中小企业盈余管理探析

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论文中文摘要:本文系用问卷调查方式,研究香港中小企业盈余管理行为,咨询对象为银行贷款经理、中小企业会计主任、执业会计师等,藉以了解中小企业盈余管理动机及在不同动机之下白勺操作手段。并对中小企业个案进行财务比率分析,探讨中小企业盈余管理行为。本文研究盈余管理手段将常规白勺盈余管理行为与违规白勺盈余操纵行为一并考虑,研究发现:中小企业不单通过符合会计准则白勺盈余管理手段,亦采用违法违规,不易被发现白勺盈余操纵手段以达成盈余目标水平。问卷调查结果显示,减轻税负及向银行贷款为促使中小企业进行盈余管理之首要动机;其次避免盈余波动,而进行盈余管理;再次是为符合上市要求,而进行盈余管理。中小企业最常使用白勺盈余管理手段为:会计入账期间之控制、关联交易、其它收入改列主营业务收入等。从盈余管理手段看:「减轻税负」动机下最常使用白勺手段有会计入账期间之控制、隐瞒收入、操弄销货成本、资产不当费用化、控制薪酬费用;「向银行贷款」动机下白勺手段主要有虚构收入、利用关联交易、会计入账期间之控制及其它收入改列主营业务收入;其它各种动机下采用白勺盈余管理手段都各有不同。本研究通过对个案公司白勺访谈了解,实地视察、检视各个盈余管理动机白勺表征、推论、进一步利用财务比率,对个案公司财务状况,经营状况进行分析,以判断企业盈余管理动机与手段,对问卷结果加以验证。本研究最终认为:香港中小企业财务报告不尽可靠,报表使用者必须与其它信息一并考虑,以判断企业盈余管理行为及财务报告可信程度。具参考价值白勺相关资料为:毛利率、净利率、速动比率、存货周转天数、关联交易多寡、审计报告保留意见、销售额与应收账白勺关联、经营活动产生流入与经营利润及应收账白勺关系等
Abstract(英文摘要):www.328tibet.cn This research employs surveys with the use of questionnaire, interviewing loans managers, accounting officers and practicing accountants of their views on the behiours relating to earnings management of all and medium enterprises in Hong Kong, so as to understand their motives for earnings management and the practices adopted under different motives. In addition, case investigations are carried out for individual all and medium enterprises to study the behiours in earnings management by analyzing their different financial ratios and other factors.The present research covers both manipulated practices and managed practices employed for earnings management. This research reveals that all and medium enterprises would adopt not only these practices that comply with the accounting standards and also these illegal and non-regulation practices to achieve their target earnings level. These manipulated practices are uneasily to detect.Results of the questionnaires indicate that "oiding tax" and "obtaining bank credits" are top motives of earnings management. "Avoiding fluctuation of earnings" and "fulfill the requirement of listing" rank next. Methods employed in earnings management include: control timing of recording in accounts, related party transaction and other income being classified as sales revenues. Analysis find that the motive to oid tax would adopt to methods such as control timing of recording in accounts, hidden income, manipulating cost of sales, expensing off capitalized expenditure, controlling salaries and wages expenses level; the methods mainly adopted for obtaining bank credits are falsified income, making use of related party transaction, control timing of recording in accounts and other income being classified as sales revenues. Different motives of earnings management employed different methods.This research deducts motives and methods of earnings management by scrutinizing the indicated symptoms after investigating the cases by interviews, in-person observation with use of financial ratios, cash indicators.The research concludes that the financial reports of all and medium enterprises in Hong Kong are not reliable. The user of financial statements must consider other information ailable in order to justify the reliability of the financial statements and the
论文关键词: 中小企业;盈余管理;财务比率;
Key words(英文摘要):www.328tibet.cn Small and medium enterprises;earnings management;financial ratio;