中国上市公司盈余管理研究
本站原创 论文中文摘要：随着我国证券市场白勺发展、效率白勺提高以及公司财务报告白勺透明度和利润率白勺增强，会计盈余信息已成为影响股价白勺一个重要因素；与此同时，越来越多白勺政策法规和契约亦直接或间接地以会计盈余作为考核依据，这使会计盈余信息与利益攸关，重要性日益突出。此时，企业管理人员为了达到一定目白勺而采取白勺盈余管理行为应运而生。本文在对国际先进理论进行剖析白勺基础上，结合中国现阶段白勺制度背景和经济环境对其盈余管理行为进行实证分析和规范分析，为投资者、债权人、证券监管部门、会计准则制定机构和税务机关等进行『F确白勺决策提供参考。首先，本文对国内外学者在盈余管理这一领域白勺研究成果进行了分析和总结，研究了盈余管理白勺内涵，并且从新制度经济学白勺交易成本理论和信息经济学白勺委托理论两个方面综述了盈余管理白勺理论渊源，从三方面阐明了盈余管理白勺操作空间。其次，重点结合上市公司白勺实际案例和数据，通过实证白勺方法对盈余管理白勺现状进行分析。为揭示盈余管理白勺动因，并验证其存在性，研究了盈余管理白勺手段，应用拟和优度检验法进行了实证分析；在对损益项目作重点分析白勺基础上，结合资产项目和流量项目进行分析。通过对样本白勺研究发现处于不同白勺盈利水平白勺我国上市公司采用了不同白勺盈余管理方式。结合中国现阶段白勺制度背景和经济环境，建议从会计规范白勺建立、监管政策白勺合理化、审计监督白勺加强、配股制度白勺完善和规范政府行为五个方面采取相应对策
Abstract（英文摘要）：www.328tibet.cn With the development of share market and the great increase of its efficiency inChina．financial affairs and the profit ratios are becoming more and more active，which make the information of Accountant Earning (Ae) one of the most importantfactors for share price．Meanwhile，more and more policies，regulations and contractsare also directly or indirectly assessed according to the status 0f AE．Both show thatthe information of Accountant Earning iS becoming increasingly critical to benefits．So the Management of Accountant Earning(MAE)emerges as the times require forenterprise managers with certain objectives．In this thesis．with the help ofintemational advanced theories of Management of Accountant Earning，Managementof Accountant Eamings and its criterions in China are demonstrated based on presentsocial and economical environments，which can be referred by investors，creditors，accountant law makers．departments of tax and security inspection．and SO forth．Firstly,bOth the achievements of the study on Management of AccountantEarning at home and abroad are introduced．including the connotations ofManagement of Accountant Earning．Theoretical studies are performed forManagement of Accountant Earning on two theories．that iS．theory bf exchange coston new system economics and theory of commission proxy on informationeconomics．Operation spaces of Management of Accountant Earning are alsodiscussed on three aspects．Secondly,with the practical cases and data of 1isted companies．the status OfMAE in China are demonstrated．Tb disclose the motivations of Management ofAccountant Eaming and verify their existence，methods of Management ofAccountant Earning are firstly studied．By the means of goodness of fit test．demonstrations are also carried out．On the basis of emphasis of profit and lOSS proj ects．Management of Accountant Eaming iS discussed with the association ofprojects of assets and cash flows．By the research of samples．the author finds out that difierent listed companies with difrerent profits take difierent MAE modes in China．To properly normalize and make fuU use of MAE in financial affairs and promote the healthy developments offinance and trade in China．suggestions are finally presented for corresponding countermeasures on five aspects，that iS，the constitution of accountant codes，rationalization of supervisory policies，strengthen of audit control，improvement ofrules of rationed shares and standardization of government actions．
论文关键词： 盈余管理；上市公司；实证研究；
Key words（英文摘要）：www.328tibet.cn eamings management；listed company；demonstration research；
Abstract（英文摘要）：www.328tibet.cn With the development of share market and the great increase of its efficiency inChina．financial affairs and the profit ratios are becoming more and more active，which make the information of Accountant Earning (Ae) one of the most importantfactors for share price．Meanwhile，more and more policies，regulations and contractsare also directly or indirectly assessed according to the status 0f AE．Both show thatthe information of Accountant Earning iS becoming increasingly critical to benefits．So the Management of Accountant Earning(MAE)emerges as the times require forenterprise managers with certain objectives．In this thesis．with the help ofintemational advanced theories of Management of Accountant Earning，Managementof Accountant Eamings and its criterions in China are demonstrated based on presentsocial and economical environments，which can be referred by investors，creditors，accountant law makers．departments of tax and security inspection．and SO forth．Firstly,bOth the achievements of the study on Management of AccountantEarning at home and abroad are introduced．including the connotations ofManagement of Accountant Earning．Theoretical studies are performed forManagement of Accountant Earning on two theories．that iS．theory bf exchange coston new system economics and theory of commission proxy on informationeconomics．Operation spaces of Management of Accountant Earning are alsodiscussed on three aspects．Secondly,with the practical cases and data of 1isted companies．the status OfMAE in China are demonstrated．Tb disclose the motivations of Management ofAccountant Eaming and verify their existence，methods of Management ofAccountant Earning are firstly studied．By the means of goodness of fit test．demonstrations are also carried out．On the basis of emphasis of profit and lOSS proj ects．Management of Accountant Eaming iS discussed with the association ofprojects of assets and cash flows．By the research of samples．the author finds out that difierent listed companies with difrerent profits take difierent MAE modes in China．To properly normalize and make fuU use of MAE in financial affairs and promote the healthy developments offinance and trade in China．suggestions are finally presented for corresponding countermeasures on five aspects，that iS，the constitution of accountant codes，rationalization of supervisory policies，strengthen of audit control，improvement ofrules of rationed shares and standardization of government actions．
论文关键词： 盈余管理；上市公司；实证研究；
Key words（英文摘要）：www.328tibet.cn eamings management；listed company；demonstration research；