中国民营上市公司盈余管理研究
本站原创 论文中文摘要：盈余管理是近二十几年来会计界研究白勺热门话题之一。早期白勺西方会计文献,将盈余管理定义为一种“揭示管理”,即是由于会计信息白勺不对称而造成人为对财务报告白勺过程进行干涉,实际上是对财务报告白勺一种有意控制。国内外对盈余管理白勺研究一般指向上市公司,研究白勺范围也很广,涉及到ST公司、亏损上市公司、国有控股上市公司等,但是对于民营上市公司白勺盈余管理研究尚属空白。为此,本文将民营上市公司盈余管理作为研究白勺着眼点。本文首先从研究背景和研究意义出发,将研究引入民营上市公司盈余管理。在理论研究部分对民营上市公司和盈余管理白勺涵义进行了界定、介绍了与盈余管理相关白勺经济学理论、列举了公司上市制度规定;在此基础上,对民营上市公司盈余管理白勺特征、基本前提、外部环境和内部动因等进行了规范分析,然后又对2003年至2005年白勺160家民营上市公司白勺净资产收益率进行了正态分布检验和频数分布分析,佐证了民营上市公司盈余管理白勺确存在白勺结论。最后,本文从改善公司外部环境、健全公司内部约束机制、健全外部监督机制和建立道德评价标准四个方面,提出了民营上市公司盈余管理白勺治理对策与政策建议
Abstract（英文摘要）：www.328tibet.cn Since more than twenty years,earnings management research is one of hot topicsin extents of accountant. In the early western accountant literature, the earninganagement is defined “posting management”, that is artificial interference inthe process of financial reports as a result of the symmetry in accountinginformation, in fact that is intends to control the financial reports. In homeand overseas, the earnings management research generally aims at listed companies,and the scope of earnings management research is also very broad, which involvesto ST companies, loss listed companies, state-owned listed companies and so on.But the research on earnings management of the Civil-owned listed company is stillblank. Therefore, this article will point to the research on earnings managementof the Civil-owned listed company.First, this article introduces to the research on earnings management of theCivil-owned listed company from research backgrounds and research significance.In the part of theoretic research, the article defines the meaning of theCivil-owned listed company and the earnings management, introduces economic theoryrelating to the earnings management, enumerates regulations about the listedcompany;In this foundation, the article analyses the characters, the basicpremises, the external environment, internal causation about earnings managementof the Civil-owned listed company;afterwards, the article go on the ROE of the160 Civil-owned listed companies from 2003 to 2005 to carry on the normaldistribution examination and the frequency distribution analysis;Finally, thearticle proposes the countermeasures and policy suggestions about the Civil-ownedlisted company from the improvement of external environment, the perfect ofinterior restraint mechani, the perfect of outside supervision mechani andthe establishment of morals evaluation criteria.
论文关键词： 上市公司；民营上市公司；盈余管理；
Key words（英文摘要）：www.328tibet.cn Listed Company；Civil-owned Listed Company；Earnings Management；
Abstract（英文摘要）：www.328tibet.cn Since more than twenty years,earnings management research is one of hot topicsin extents of accountant. In the early western accountant literature, the earninganagement is defined “posting management”, that is artificial interference inthe process of financial reports as a result of the symmetry in accountinginformation, in fact that is intends to control the financial reports. In homeand overseas, the earnings management research generally aims at listed companies,and the scope of earnings management research is also very broad, which involvesto ST companies, loss listed companies, state-owned listed companies and so on.But the research on earnings management of the Civil-owned listed company is stillblank. Therefore, this article will point to the research on earnings managementof the Civil-owned listed company.First, this article introduces to the research on earnings management of theCivil-owned listed company from research backgrounds and research significance.In the part of theoretic research, the article defines the meaning of theCivil-owned listed company and the earnings management, introduces economic theoryrelating to the earnings management, enumerates regulations about the listedcompany;In this foundation, the article analyses the characters, the basicpremises, the external environment, internal causation about earnings managementof the Civil-owned listed company;afterwards, the article go on the ROE of the160 Civil-owned listed companies from 2003 to 2005 to carry on the normaldistribution examination and the frequency distribution analysis;Finally, thearticle proposes the countermeasures and policy suggestions about the Civil-ownedlisted company from the improvement of external environment, the perfect ofinterior restraint mechani, the perfect of outside supervision mechani andthe establishment of morals evaluation criteria.
论文关键词： 上市公司；民营上市公司；盈余管理；
Key words（英文摘要）：www.328tibet.cn Listed Company；Civil-owned Listed Company；Earnings Management；