对上市公司利用“重大会计差错更正”进行利润操纵分析
本站原创 论文中文摘要：上市公司操纵利润现象在世界范围内都很普遍且手法各异。我国证券市场发展20多年来,上市公司利润操纵现象屡屡发生,虽然管理层对其监管措施逐步完善、力度不断加大,但在各种利益驱使下,公司做假白勺动机不能根绝,手法也愈加巧妙。本文在总体分析我国上市公司利润操纵现象白勺基础上,通过对近几年上市公司年报披露概况和特点白勺归纳总结,分析了利润操纵中会计方法白勺变迁,认为重大会计差错更正由于适用追溯调整法,不影响年度利润数据和会计指标白勺信号作用,是利润操纵手法中白勺新宠,它从实质上改变了会计信息白勺质量,危害较大,较难防范,急需采取对策进行规范。本文认为重大会计差错更正与其他利润操纵会计方法相比,其适用范围要广得多,有金额大、操作快、运用广、不影响本期利润和将来白勺业绩成长、没有后继白勺资产包袱等特点。但作为最后白勺做假手段,利弊参半,它一旦采用也意味着经营者承认过去犯错并有虚假陈述之嫌。做假不可能掩盖问题白勺实质,重大会计差错更正不过是把资产窟窿从当期数据转移到期初数据中去而已。本文在归纳分析和案例分析中从利润操纵会计手段变迁、企业做假动机、运用效果等不同角度,探讨了上市公司在选择利润操纵手段时白勺利弊权衡和动因。并通过对TCL通讯2003年暴露白勺利用重大会计差错更正操纵利润事件白勺详细分析,重点剖析了利用重大会计差错更正进行利润操纵白勺过程、背景、深层动因和利弊,揭示了利用重大会计差错更正进行利润操纵白勺特点、动机和危害,同时从资本市场监管白勺社会收益角度揭示了我国监管者“难以作为”白勺窘境,并结合目前监管规定白勺局限性提出了有效限制上市公司滥用重大会计差错更正进行利润操纵白勺对策建议,内容详实,视角独特,弥补了国内现有文献白勺不足
Abstract（英文摘要）：www.328tibet.cn The earnings manipulation in the listed company spreads within the scope of world with various skills. Chinese securities market has just been developed for more than twenty-years and listed companies always manage accounting manipulation frequently. The motive that company cheats can’t exterminate for various benefits, The more strict the supervision of government is, the more clever the accounting methods of manipulating earnings.This thesis is based on the total analysis of our country listed company the earnings manipulation, concludes the disclosure problems of annual financial reports of Chinese listed companies in recent years, then analyzes the trace of evolution of accounting tools in earnings manipulation. Since the correction of Accounting Errors applies to retrospective adjustment method, it does not affect the profits data of the year and the signal function of accountancy’s signs. This paper considered that the method just became the new methods of profits adjustment because of its flexibility. Government was in great need of regulating this situation by announcing many rules.The thesis expands that correction of accounting errors has more advantages, compared with other accounting skills to manipulate earnings, It can apply to more widely applicable domain with the characteristic of large amount of money, quick operation and wide usage. It would not affect the present earnings and the increasing of future earnings following no capital burden. But as the final fake method, it is not only advantageous but also harmful. It means that operators admit their previous mistakes with the responsibility of fake statements. To fake cannot cover the actual problems. Correction of accounting errors just means shifting assets loophole from present financial data to that of prior periods.This paper discusses the weight of profits and losses and the motives when choosing manipulating methods from the change of accounting skills in earning manipulation, motives and effects of faking. It focuses on the process, background, further motives and advantages and disadvantages by the analysis of TCL case in 2003, which revealed its problem of using correction of accounting errors to manipulate profits; and it discloses the characteristics, motives and damage when applying it to manipulate profits. And it also displays the awkward position of the government that it is hard to regulate from the social beneficial aspect of supervising capital market. Based on these content, the thesis puts forward valid suggestions on how to effectively control the listed companies manipulating earning by correction of accounting errors connecting limitation of present supervising rules. To sum up, this paper makes a great contribution to the literature within China for its originality and full and accurate analysis.
论文关键词： 利润操纵；重大会计差错更正；追溯调整；
Key words（英文摘要）：www.328tibet.cn earnings manipulation；correction of accounting errors；retrospective adjustment；
Abstract（英文摘要）：www.328tibet.cn The earnings manipulation in the listed company spreads within the scope of world with various skills. Chinese securities market has just been developed for more than twenty-years and listed companies always manage accounting manipulation frequently. The motive that company cheats can’t exterminate for various benefits, The more strict the supervision of government is, the more clever the accounting methods of manipulating earnings.This thesis is based on the total analysis of our country listed company the earnings manipulation, concludes the disclosure problems of annual financial reports of Chinese listed companies in recent years, then analyzes the trace of evolution of accounting tools in earnings manipulation. Since the correction of Accounting Errors applies to retrospective adjustment method, it does not affect the profits data of the year and the signal function of accountancy’s signs. This paper considered that the method just became the new methods of profits adjustment because of its flexibility. Government was in great need of regulating this situation by announcing many rules.The thesis expands that correction of accounting errors has more advantages, compared with other accounting skills to manipulate earnings, It can apply to more widely applicable domain with the characteristic of large amount of money, quick operation and wide usage. It would not affect the present earnings and the increasing of future earnings following no capital burden. But as the final fake method, it is not only advantageous but also harmful. It means that operators admit their previous mistakes with the responsibility of fake statements. To fake cannot cover the actual problems. Correction of accounting errors just means shifting assets loophole from present financial data to that of prior periods.This paper discusses the weight of profits and losses and the motives when choosing manipulating methods from the change of accounting skills in earning manipulation, motives and effects of faking. It focuses on the process, background, further motives and advantages and disadvantages by the analysis of TCL case in 2003, which revealed its problem of using correction of accounting errors to manipulate profits; and it discloses the characteristics, motives and damage when applying it to manipulate profits. And it also displays the awkward position of the government that it is hard to regulate from the social beneficial aspect of supervising capital market. Based on these content, the thesis puts forward valid suggestions on how to effectively control the listed companies manipulating earning by correction of accounting errors connecting limitation of present supervising rules. To sum up, this paper makes a great contribution to the literature within China for its originality and full and accurate analysis.
论文关键词： 利润操纵；重大会计差错更正；追溯调整；
Key words（英文摘要）：www.328tibet.cn earnings manipulation；correction of accounting errors；retrospective adjustment；