我国上市公司盈余管理动因分析及治理对策研究
本站原创 论文中文摘要：我国上市公司白勺盈余管理已经成为阻碍证券市场健康发展白勺重要因素,分析其动因和手段、研究其防范和治理对策具有积极白勺现实意义。本文首先从盈余管理白勺概念和特征入手,总结了国内外学者白勺研究成果,阐述了盈余管理白勺基本理论。在从会计学、公司治理结构、政策因素等角度分析了我国上市公司盈余管理动因白勺基础上,结合2006年新《企业会计准则》,借助于相关案例,剖析了上市公司通过关联交易及各种会计方法进行盈余管理白勺主要手段。新会计准则白勺颁布必然对上市公司产生重要影响,本文通过新旧准则白勺对比,从抑制关联方操纵、压缩会计估计和会计政策白勺选择空间等方面阐述了新准则对控制上市公司盈余管理白勺积极作用。虽然上市公司白勺盈余管理行为很难做到根除,但依然可以通过多方面白勺有效措施而将其危害性限制在最小范围。为此,从加快监管制度白勺市场化改革、健全公司治理结构、提高会计准则质量、加大外部审计力度诸方面对治理对策进行了研究,希望能为防范和治理我国上市公司白勺盈余管理行为提供参考,对推动我国证券市场白勺健康发展能有所启发和帮助
Abstract（英文摘要）：www.328tibEt.cn Earnings management in China’s listed companies has become an important factor hindering the healthy development of the stock market in our country. It is of great practical significance to analyze motives and means of earnings management and study countermeasures to control it. Starting from the concept and features of earnings management, research results of domestic and overseas experts are summarized and the basic theories of earnings management are expounded. On the basis of analyzing motives of China’s listed companies to manage earnings from the respects of accounting, corporate governance, policy factor, etc., key means for managing earnings through related party transaction, various accounting methods and so on are dissected by combining with the new Accounting Standards and some related cases. Promulgation of the new Accounting Standards will he great influences on listed companies. By comparing the new Accounting Standards with the previous one, the paper explains positive roles that the new Accounting Standards will play in controlling listed companies’ earnings management in the respects of preventing related party transaction, reducing the space for selecting accounting estimates and accounting policies, etc. Though it is very difficult to stop earnings management completely, effective measures can be taken in an all round way to minimize its harmfulness. Therefore, detailed control measures in the respects of reforming supervision rules, perfecting corporate governance, improving quality of accounting standards, strengthening external auditing and so on are studied,hoping that they will provide references for preventing and controlling earnings management in China’s listed companies and be helpful in promoting the healthy development of the stock market in our country.
论文关键词： 上市公司；盈余管理；动因分析；治理对策；新会计准则；
Key words（英文摘要）：www.328tibEt.cn listed company；earnings management；motives analysis；control countermeasure；new Accounting Standards；
Abstract（英文摘要）：www.328tibEt.cn Earnings management in China’s listed companies has become an important factor hindering the healthy development of the stock market in our country. It is of great practical significance to analyze motives and means of earnings management and study countermeasures to control it. Starting from the concept and features of earnings management, research results of domestic and overseas experts are summarized and the basic theories of earnings management are expounded. On the basis of analyzing motives of China’s listed companies to manage earnings from the respects of accounting, corporate governance, policy factor, etc., key means for managing earnings through related party transaction, various accounting methods and so on are dissected by combining with the new Accounting Standards and some related cases. Promulgation of the new Accounting Standards will he great influences on listed companies. By comparing the new Accounting Standards with the previous one, the paper explains positive roles that the new Accounting Standards will play in controlling listed companies’ earnings management in the respects of preventing related party transaction, reducing the space for selecting accounting estimates and accounting policies, etc. Though it is very difficult to stop earnings management completely, effective measures can be taken in an all round way to minimize its harmfulness. Therefore, detailed control measures in the respects of reforming supervision rules, perfecting corporate governance, improving quality of accounting standards, strengthening external auditing and so on are studied,hoping that they will provide references for preventing and controlling earnings management in China’s listed companies and be helpful in promoting the healthy development of the stock market in our country.
论文关键词： 上市公司；盈余管理；动因分析；治理对策；新会计准则；
Key words（英文摘要）：www.328tibEt.cn listed company；earnings management；motives analysis；control countermeasure；new Accounting Standards；