防范盈余管理演变为会计舞弊研究
本站原创 论文中文摘要：盈余管理是企业管理层为了实现自身利益或企业价值最大化,在会计准则允许的范围内采取多种手段人为影响会计数据尤其是会计盈余的行为。会计舞弊是指企业管理层故意违反国家法律、法规、规章制度,旨在获取不当或非法利益并导致重大误导性的财务报告的违法行为。虽然理论上盈余管理与会计舞弊有明确的划分,但是在现实中这种划分的尺度却很难把握,也正是这种模糊地带的存在使得许多企业高管假借盈余管理的名义进行实质上的会计舞弊。目前很多国内外学者对盈余管理和会计舞弊进行了广泛的研究,但把两者结合起来进行研究的却很少。我国在2006年颁布的新会计准则体现了国际趋同的思想,在一定程度上减少了盈余管理的空间。可是紧接着金融危机席卷全球,许多企业面临ST、退市甚至破产,在这样一个大背景下,企业管理层又另辟新径,利用盈余管理甚至会计舞弊来美化报表。本文正是把盈余管理和会计舞弊联系起来进行研究,并从新会计准则的角度挖掘盈余管理演变为会计舞弊的空间,构建一个体系有效地防范盈余管理演变成会计舞弊。本文共分三部分进行阐述:引言说明本文的研究背景、选题动机、文章框架,并从动机、手段等方面分别对国内外学者对盈余管理和会计舞弊的研究成果进行了回顾。第一部分说明盈余管理演变为会计舞弊的动因。首先,论述了盈余管理和会计舞弊的内涵,对盈余管理的性质进行了定位。其次,从契约人、公司治理结构和会计准则的角度对盈余管理演变为会计舞弊进行了动因分析。第二部分对盈余管理向会计舞弊的演变和后果进行了阐述。从目的、手段、影响范围等方面对盈余管理和会计舞弊进行了理论上的区分,并阐述了盈余管理如何向会计舞弊进行演变。最后,阐述了盈余管理演变为会计舞弊对投资者、企业、社会、会计准则制定等的影响。第三部分则针对前文的叙述构建一个防范盈余管理演变为会计舞弊体系。根据边际成本等于边际效用的原理确定演变时点,然后从新会计准则,加强会计准则的执行力度,公司治理等方面进行论述并提出防范对策和措施
Abstract（英文摘要）： Earnings management is an action in which the enterprise’s management deliberately adopts variety of methods to affect the accounting data especially the accounting earnings in order to achieve private benefit or maximize the value of enterprises on the precondition of compliance with accounting standards. Accounting fraud is an illegal action in which the enterprise’s management deliberately violates the state laws, regulations and rules in order to obtain improper or illegal interest and lead to misleading financial reports. Theoretically earnings management and accounting fraud can be divided clearly, but it is difficult to grasp the scale division in reality. The presence of the gray area makes much enterprise’s management adopt accounting fraud under the guise of earnings management. At present, many scholars at home and abroad study the earnings management and accounting fraud extensively, but few scholars integrate one with another. The new accounting standards, issued in 2006, reflect the international convergence, and to some extent reduce the space of earnings management. However, the financial crisis sweeps the world, and many enterprises are facing ST, delisting or bankruptcy. So the enterprise’s management is likely to make use of earnings management or accounting fraud to prettify their report. This paper contacts earnings management with accounting fraud, finds the space of the evolution of earnings management into accounting fraud, and builds a system to effectively prevent the evolution of earnings management into accounting fraud.This paper is divided into three parts:Introduction describes the research background, the motivation of the paper, structure arrangement and the current situation of the research at home and abroad in the motive and method of earnings management and accounting fraud.PartⅠShows the evolution of earnings management motive for accounting fraud. First of all, discusses earnings management and accounting fraud of the content, the nature of the earnings management positioning. Secondly, from the Contractor, corporate governance and accounting standards on earnings management point of view the evolution of the accounting fraud was Motivation.PartⅡof the earnings management to the evolution and consequences of accounting fraud described. From the objectives, methods, and other aspects of the extent of earnings management and accounting fraud was in theory the distinction, and explained how earnings management to evolve to the accounting fraud. Finally, described the evolution of earnings management for the accounting fraud on investors, business, society, the impact of such accounting standards setting.PartⅢis to construct a narrative of the foregoing to prevent the evolution of earnings management systems for accounting fraud. According to the marginal cost is equal to the principle of marginal utility to determine the evolution of point, then the new accounting standards, strengthening enforcement of accounting standards, corporate governance and other aspects of paper and put forward countermeasures and preventive measures.
论文关键词： 盈余管理；会计舞弊；新会计准则；
Key words（英文摘要）： Earnings Management；Accounting Fraud；New Accounting Standards；
Abstract（英文摘要）： Earnings management is an action in which the enterprise’s management deliberately adopts variety of methods to affect the accounting data especially the accounting earnings in order to achieve private benefit or maximize the value of enterprises on the precondition of compliance with accounting standards. Accounting fraud is an illegal action in which the enterprise’s management deliberately violates the state laws, regulations and rules in order to obtain improper or illegal interest and lead to misleading financial reports. Theoretically earnings management and accounting fraud can be divided clearly, but it is difficult to grasp the scale division in reality. The presence of the gray area makes much enterprise’s management adopt accounting fraud under the guise of earnings management. At present, many scholars at home and abroad study the earnings management and accounting fraud extensively, but few scholars integrate one with another. The new accounting standards, issued in 2006, reflect the international convergence, and to some extent reduce the space of earnings management. However, the financial crisis sweeps the world, and many enterprises are facing ST, delisting or bankruptcy. So the enterprise’s management is likely to make use of earnings management or accounting fraud to prettify their report. This paper contacts earnings management with accounting fraud, finds the space of the evolution of earnings management into accounting fraud, and builds a system to effectively prevent the evolution of earnings management into accounting fraud.This paper is divided into three parts:Introduction describes the research background, the motivation of the paper, structure arrangement and the current situation of the research at home and abroad in the motive and method of earnings management and accounting fraud.PartⅠShows the evolution of earnings management motive for accounting fraud. First of all, discusses earnings management and accounting fraud of the content, the nature of the earnings management positioning. Secondly, from the Contractor, corporate governance and accounting standards on earnings management point of view the evolution of the accounting fraud was Motivation.PartⅡof the earnings management to the evolution and consequences of accounting fraud described. From the objectives, methods, and other aspects of the extent of earnings management and accounting fraud was in theory the distinction, and explained how earnings management to evolve to the accounting fraud. Finally, described the evolution of earnings management for the accounting fraud on investors, business, society, the impact of such accounting standards setting.PartⅢis to construct a narrative of the foregoing to prevent the evolution of earnings management systems for accounting fraud. According to the marginal cost is equal to the principle of marginal utility to determine the evolution of point, then the new accounting standards, strengthening enforcement of accounting standards, corporate governance and other aspects of paper and put forward countermeasures and preventive measures.
论文关键词： 盈余管理；会计舞弊；新会计准则；
Key words（英文摘要）： Earnings Management；Accounting Fraud；New Accounting Standards；