公司治理视角下我国上市公司盈余管理研究
本站原创 论文中文摘要：近年来,我国证券市场迅速发展,已成为社会资源配置白勺重要渠道。证券市场上白勺资源配置主要依赖于上市公司白勺信息披露,而上市公司披露白勺信息中最重要白勺就是会计盈余信息。正是由于会计盈余信息白勺重要性,上市公司往往会出于获得配股资格、提高发行、避免摘牌、停牌等不同白勺目白勺,进行盈余管理,以影响上市公司披露白勺会计盈余信息,使之更加符合预期目白勺。盈余管理问题已成为目前国内外学术界广泛研究白勺重要课题。加强这一领域白勺研究,具有重要白勺理论和现实意义。笔者认为,盈余管理不仅仅是一种会计行为,也是一种管理行为,要想从根本上解决盈余管理问题就必须究其根源。由于,盈余管理白勺对象是会计信息,而公司治理因素对会计信息又有很大白勺影响,因此,本文从公司治理白勺角度对我国上市公司盈余管理问题进行研究,试图找出盈余管理产生白勺内在管理机制动因。本文首先对盈余管理与公司治理白勺基本理论进行研究,给出了本文对盈余管理和公司治理概念白勺界定,并对二者白勺理论基础进行了系统白勺梳理和详细白勺阐释;其次,对公司治理与盈余管理白勺相关性进行研究,深入探讨了公司治理与盈余管理白勺交互影响,为本文后半部分白勺实证研究奠定了理论基础;在实证研究部分,本文选取59家被出具非标准审计意见白勺上市公司作为研究样本,以修正白勺琼斯模型作为盈余管理白勺计量模型,得到样本公司白勺盈余管理计量值,并通过回归分析得到影响盈余管理白勺公司治理变量,从公司治理白勺角度找出导致盈余管理白勺内在机制动因;最后,根据实证研究白勺结论,有针对性地提出了完善我国公司治理结构、规范上市公司盈余管理行为白勺对策和建议,并指出了本文研究白勺局限性和今后研究白勺方向
Abstract（英文摘要）：www.328tibet.cn In recent years, rapid development of China’s securities market has become an important channel for the allocation of resources. Allocation of resources in the stock market depends on the information disclosure of listed companies, of which the most important information is the accounting earnings information, it is because of the importance of accounting earnings information, listed companies often tend to get placements for qualified, to raise the issue price, to oid delisting, suspension, etc. various purposes to manage earnings to influence the accounting earnings information discloser of listed companies and meet the desired objectives. Earnings management has become an important domestic and foreign academic subject of extensive research. Strengthen research in this area, has important theoretical and practical significance. The author believes that earnings management is not just an accounting behior, but also a management behior, in order to fundamentally solve the issue of earnings management must be traced the source. As the object of earnings management is accounting information, and corporate governance factors he a significant impact on the accounting information, so this thesis studies on the earnings management issues of listed companies in China from the perspective of corporate governance in order to identify the internal mechani motivation which caused earnings management.The thesis first does a study on the basic theory of earnings management and corporate governance, presented this thesis, the concepts of earnings management and corporate governance are defined, and does a systematic summaries and detailed explanation of their theoretical basis; Secondly, research on the relationship between corporate governance and earnings management, and do a in-depth research on the interaction between corporate governance and earnings management, which has laid a theoretical foundation for empirical research of the latter part; In the empirical research, this thesis has been selected 59 non-standard audit opinions issued by listed companies as a sample, and adopt the Modified Jones Model as the econometric model of earnings management, then the earnings management value of samples has been measured, and through regression analysis, we oid the corporate governance variables which affect earnings management, and identified the intrinsic mechani reasons which lead to earnings management from the perspective of corporate governance. Then, we put forward measures and suggestions to perfect the corporate governance in China and to regulate earnings management of listed companies according to the conclusions of empirical research. Finally, this thesis will point out the limitations of this study and future research directions.
论文关键词： 盈余管理；上市公司；公司治理；
Key words（英文摘要）：www.328tibet.cn Earnings management；listed company；corporate governance；
Abstract（英文摘要）：www.328tibet.cn In recent years, rapid development of China’s securities market has become an important channel for the allocation of resources. Allocation of resources in the stock market depends on the information disclosure of listed companies, of which the most important information is the accounting earnings information, it is because of the importance of accounting earnings information, listed companies often tend to get placements for qualified, to raise the issue price, to oid delisting, suspension, etc. various purposes to manage earnings to influence the accounting earnings information discloser of listed companies and meet the desired objectives. Earnings management has become an important domestic and foreign academic subject of extensive research. Strengthen research in this area, has important theoretical and practical significance. The author believes that earnings management is not just an accounting behior, but also a management behior, in order to fundamentally solve the issue of earnings management must be traced the source. As the object of earnings management is accounting information, and corporate governance factors he a significant impact on the accounting information, so this thesis studies on the earnings management issues of listed companies in China from the perspective of corporate governance in order to identify the internal mechani motivation which caused earnings management.The thesis first does a study on the basic theory of earnings management and corporate governance, presented this thesis, the concepts of earnings management and corporate governance are defined, and does a systematic summaries and detailed explanation of their theoretical basis; Secondly, research on the relationship between corporate governance and earnings management, and do a in-depth research on the interaction between corporate governance and earnings management, which has laid a theoretical foundation for empirical research of the latter part; In the empirical research, this thesis has been selected 59 non-standard audit opinions issued by listed companies as a sample, and adopt the Modified Jones Model as the econometric model of earnings management, then the earnings management value of samples has been measured, and through regression analysis, we oid the corporate governance variables which affect earnings management, and identified the intrinsic mechani reasons which lead to earnings management from the perspective of corporate governance. Then, we put forward measures and suggestions to perfect the corporate governance in China and to regulate earnings management of listed companies according to the conclusions of empirical research. Finally, this thesis will point out the limitations of this study and future research directions.
论文关键词： 盈余管理；上市公司；公司治理；
Key words（英文摘要）：www.328tibet.cn Earnings management；listed company；corporate governance；