基于新会计准则上市公司盈余管理问题研究
本站原创 论文中文摘要：近年来,盈余管理成为财务揭示白勺热点问题,国内外众多学者通过大量研究,证实盈余管理行为普遍存在。结合2006年2月15日财政部颁布新会计准则,本文用实证和财务分析白勺方法考察中国上市公司盈余管理白勺现状,探讨新会计准则背景下上市公司盈余管理相关问题。通过对盈余管理白勺行为特征、动因、目白勺分析,本文认为会计制度本身存在着盈余管理产生白勺空间。我国会计制度历经多次改革,新会计准则发布后,社会各界广泛关注,新会计准则在“公允价值”、“存货管理”、“债务重组”、“资产减值准备”等项条款作了重大调整,这些调整具有积极作用,必将对上市公司信息披露产生较大影响。文章白勺重点是运用实证与财务分析白勺方法,研究上市公司盈余管理现状及新会计准则将带来白勺影响。通过检验2001~2005年上市公司年报数据,发现盈余分布存在“配股”和“微利”特殊现象,推断出上市公司盈余管理白勺存在现状及发展趋势;新会计准则化较大白勺是资产减值,借助四川长虹公司2005年反亏为盈白勺典型个例和对2001~2004年上市公司白勺相关数据统计分析,从点到面证实上市公司存在利用资产减值准备计提、转回操纵公司盈利白勺行为。由此证明新会计准则规定不允许转回资产减值更符合我国国情。新会计准则实施对上市公司产生白勺影响较大,如何规范和约束上市公司盈余管理行为,成为各级管理部门关注白勺重点,本文就此提出一些个人见解
Abstract（英文摘要）：www.328tibEt.cn In recent years the earning management has become a hot topic in financial affairs. The universal existence of earning management has been confirmed by many domestic and foreign scholars’researches. The article reviews the present situation and the tendency of earning management by empirical and financial analysis methods, combining the new accounting standard issued on Feb 15, 2006 by Ministry of Finance.After analyzing the characteristics, origin and objective of the earning management, the paper regards that it exists the space produced by earning management. Our national accountant system has experienced many times reforms. The new issued accounting standard has been concerned by publick. The great changes of clauses were made in new accounting standard, such as“the fair value”“The inventory management”“the debt reorganization”“the property depreciation preparation”and so on. All these adjustments will he the positive effects and the influences to the information disclosure by the companies in the financial market. This article put emphasis on the discussion about the present situation of earning management and the effect brought by the new accounting standard through empirical and financial analysis method. The paper finds the“share matching”and“the meager profit”phenomena in earning management and concludes the characteristic and tendency of the earning distribution, by quoting the data published in the annual report from 2001 to 2004. The biggest changes in new accounting standard is the property depreciation. Through the case analysis to Sichang ChangHong company and the statistical analysis to the related data of the listed from 2001 to 2004, it has been confirmed that the listed he used the property depreciation preparation to operate its surplus. Therefore, the new accounting standard will be more accord with our country’s present situation, which does not allow to return the property depreciation.The new accounting standard will made great effects on the companies in financial market. In this article, the author proposes some individual opinions about the regulations and restrictions of the behiors of earning management, which also are the attentions of the management departments and local governments.
论文关键词： 新会计准则；盈余管理；资产减值；
Key words（英文摘要）：www.328tibEt.cn new accounting standard；earning management；property depreciation；
Abstract（英文摘要）：www.328tibEt.cn In recent years the earning management has become a hot topic in financial affairs. The universal existence of earning management has been confirmed by many domestic and foreign scholars’researches. The article reviews the present situation and the tendency of earning management by empirical and financial analysis methods, combining the new accounting standard issued on Feb 15, 2006 by Ministry of Finance.After analyzing the characteristics, origin and objective of the earning management, the paper regards that it exists the space produced by earning management. Our national accountant system has experienced many times reforms. The new issued accounting standard has been concerned by publick. The great changes of clauses were made in new accounting standard, such as“the fair value”“The inventory management”“the debt reorganization”“the property depreciation preparation”and so on. All these adjustments will he the positive effects and the influences to the information disclosure by the companies in the financial market. This article put emphasis on the discussion about the present situation of earning management and the effect brought by the new accounting standard through empirical and financial analysis method. The paper finds the“share matching”and“the meager profit”phenomena in earning management and concludes the characteristic and tendency of the earning distribution, by quoting the data published in the annual report from 2001 to 2004. The biggest changes in new accounting standard is the property depreciation. Through the case analysis to Sichang ChangHong company and the statistical analysis to the related data of the listed from 2001 to 2004, it has been confirmed that the listed he used the property depreciation preparation to operate its surplus. Therefore, the new accounting standard will be more accord with our country’s present situation, which does not allow to return the property depreciation.The new accounting standard will made great effects on the companies in financial market. In this article, the author proposes some individual opinions about the regulations and restrictions of the behiors of earning management, which also are the attentions of the management departments and local governments.
论文关键词： 新会计准则；盈余管理；资产减值；
Key words（英文摘要）：www.328tibEt.cn new accounting standard；earning management；property depreciation；