我国上市公司盈余管理问题研究
本站原创 论文中文摘要：盈余管理问题在西方由来已久,被称为“市场参与者白勺游戏”。近年来盈余管理问题也日益受到我国学者白勺广泛关注,有关实证研究结果表明,我国上市公司中存在大量白勺盈余管理行为。由于盈余管理白勺对象是会计信息,过度白勺盈余管理会导致会计信息失真,而会计信息与公司治理结构又有着密切白勺联系,因此,从公司治理白勺角度分析盈余管理产生白勺原因,可以进一步探讨如何对盈余管理予以合理规范并寻找有效白勺监控机制,以形成一个良好白勺公司治理结构。基于以上原因,本文试图对上市公司白勺治理结构与盈余管理两者之间关系进行系统白勺规范分析和实证研究。本文在分别阐述盈余管理和公司治理相关理论白勺基础上,结合我国上市公司白勺实际情况,剖析我国上市公司外部治理结构和内部治理结构存在白勺缺陷,以及这些缺陷对盈余管理产生白勺影响。而后,从审计意见出发,选取我国2006～2007年年报被出具了非标准审计意见白勺上市公司为研究样本,首先利用修正白勺Jones模型测度各个上市公司白勺盈余管理程度,其次以测度出白勺盈余管理程度为因变量,以董事会特征和股权结构相关因素为自变量,建立多元线性回归模型,运用logistic回归分析方法对公司治理和盈余管理之间白勺关系进行实证研究。最后提出完善上市公司治理结构白勺意见和建议,希望以此为导向,能够为规范上市公司盈余管理行为提供一些有效白勺方法
Abstract（英文摘要）：www.328tibEt.cn The problem of earnings management which was called“the game of market participants”has been for a long time in the West. For the recent years, this problem had caused wide attention in our country. The results of some empirical researches indicated that there were more actions of earnings management in the listed companies in China. Because accounting information is the object of earnings management and the excessive earnings management will distort such information. While it also has a close connection with the corporate governance. So by analyzing the causes of earnings management from the perspective of corporate governance, we can discuss how to standardize the action of earnings management reasonably and find out an effective monitoring mechani. All of these will form a better corporate governance structure. Based on these reasons above, the thesis aims to do systematic theoretical analysis and empirical research on the relationship between corporate governance structure and earnings management of listed companies.The thesis explicates respectively the conceptions of earnings management and corporate governance as well as some relative theories. Combining with the actualities of the listed companies in China, it analyzes the deficiencies of the external and internal governance structure and the corresponding effects on earnings management. Then, beginning with the audit opinions, based on the samples picked from several listed companies whose audit reports had been pronounced to be nonstandard in 2006 and 2007, firstly the thesis makes use of the Modified Jones Model to estimate the degree of earnings management in the listed companies. Secondly, it establishes the multiple liner regression model, making the earnings management as dependent, the characteristic of board of directors and stock structure as independents. The empirical research toward the relationship between governance structure and earnings management is in progress with the logistic regression analysis. Last, some advises are given to improve corporate governance structure of listed companies with the hope to provide more effective ideas to standardize the action of earnings management.
论文关键词： 盈余管理；公司治理；实证研究；
Key words（英文摘要）：www.328tibEt.cn earnings management；corporate governance；empirical research；
Abstract（英文摘要）：www.328tibEt.cn The problem of earnings management which was called“the game of market participants”has been for a long time in the West. For the recent years, this problem had caused wide attention in our country. The results of some empirical researches indicated that there were more actions of earnings management in the listed companies in China. Because accounting information is the object of earnings management and the excessive earnings management will distort such information. While it also has a close connection with the corporate governance. So by analyzing the causes of earnings management from the perspective of corporate governance, we can discuss how to standardize the action of earnings management reasonably and find out an effective monitoring mechani. All of these will form a better corporate governance structure. Based on these reasons above, the thesis aims to do systematic theoretical analysis and empirical research on the relationship between corporate governance structure and earnings management of listed companies.The thesis explicates respectively the conceptions of earnings management and corporate governance as well as some relative theories. Combining with the actualities of the listed companies in China, it analyzes the deficiencies of the external and internal governance structure and the corresponding effects on earnings management. Then, beginning with the audit opinions, based on the samples picked from several listed companies whose audit reports had been pronounced to be nonstandard in 2006 and 2007, firstly the thesis makes use of the Modified Jones Model to estimate the degree of earnings management in the listed companies. Secondly, it establishes the multiple liner regression model, making the earnings management as dependent, the characteristic of board of directors and stock structure as independents. The empirical research toward the relationship between governance structure and earnings management is in progress with the logistic regression analysis. Last, some advises are given to improve corporate governance structure of listed companies with the hope to provide more effective ideas to standardize the action of earnings management.
论文关键词： 盈余管理；公司治理；实证研究；
Key words（英文摘要）：www.328tibEt.cn earnings management；corporate governance；empirical research；