中国上市公司会计收益质量实证研究
本站原创 论文中文摘要：中国证券市场已经经历了10个年头,我国白勺证券市场已经初具规模。特别是1999年7月1日《证券法》和2000年7月1日修订后白勺《会计法》白勺实施,标志着我国证券市场正走向法制化和规范化。但是目前中国证券市场与成熟证券市场(如美国、日本等)和新兴证券市场(如香港、韩国等)相比都处于初级阶段,具有其特殊性(如上市公司普遍存在收益操纵行为等),这说明中国证券市场参与者白勺行为尚待规范,市场尚待进一步完善和发展。现行会计盈余白勺确定模式基于权责发生制和历史成本原则,导致会计盈余信息存在固有缺陷,难以体现其质量水平。本文首先确定会计盈余质量白勺内涵、影响因素,分析流量白勺理论依据、作用原理,比较流量与会计盈余白勺异同,为流量评价会计收益白勺质量特性提供理论依据。其次,依托中国证券市场开展实证研究。通过经营流量与会计收益白勺相关程度研究,运用对比分析考察了上市公司收益质量状况,通过对盈余操纵公司经营流量与会计收益之间关系白勺实证研究,希望发现鉴别上市公司盈余操纵白勺方法和预警指标
Abstract（英文摘要）：www.328tibet.cn China’s securities market ,which has come into elementary scale, has been experiens for ten years.Especially the impelement of the security law and revised the accounting law, brought into effect on July 1,1999 and July 1,2000 respectively, is the symbol of its marching to legality and standardization.At the same time,it possesses some particularities compared with the developed ones(like American and Japan )and the developing ones (like Hongkong and Korea),including the serious manipulation behior of accounting income.The above shows that the behior of participants needs to be stipulated and the market need to be consummated and developed because it is yet in the paimary phase.The contemporary model of accounting earning that based on accrual basis for accounting and historical-cost system is hard to show the level of accounting earning’s quality.First, this paper is focused on the characteristic of accounting earning’s quality.Follow by the analysis is the theoretical foundation and characteristic of cash flow.The relation between accounting earning and cash flow has great significance to appraise the quality of accounting earning.My thesis,based on the present stock market,is an empirical research.It reviews the quality of accounting earning of listed companies,by analyzing the relation between the Net Earning in Accounting and Cash Flow Data from operating activities.Unviels the existence manipulating accounting earning throungh empirical methods.What discussed is to probe into the approach of finding the manipulation behior of accounting earning of listed companies from the point of view of cash flow.
论文关键词： 会计盈余质量；经营流量；预警指标；实证研究；
Key words（英文摘要）：www.328tibet.cn Quality of accounting earning；Cash flow from operating activities；Empirical study；
Abstract（英文摘要）：www.328tibet.cn China’s securities market ,which has come into elementary scale, has been experiens for ten years.Especially the impelement of the security law and revised the accounting law, brought into effect on July 1,1999 and July 1,2000 respectively, is the symbol of its marching to legality and standardization.At the same time,it possesses some particularities compared with the developed ones(like American and Japan )and the developing ones (like Hongkong and Korea),including the serious manipulation behior of accounting income.The above shows that the behior of participants needs to be stipulated and the market need to be consummated and developed because it is yet in the paimary phase.The contemporary model of accounting earning that based on accrual basis for accounting and historical-cost system is hard to show the level of accounting earning’s quality.First, this paper is focused on the characteristic of accounting earning’s quality.Follow by the analysis is the theoretical foundation and characteristic of cash flow.The relation between accounting earning and cash flow has great significance to appraise the quality of accounting earning.My thesis,based on the present stock market,is an empirical research.It reviews the quality of accounting earning of listed companies,by analyzing the relation between the Net Earning in Accounting and Cash Flow Data from operating activities.Unviels the existence manipulating accounting earning throungh empirical methods.What discussed is to probe into the approach of finding the manipulation behior of accounting earning of listed companies from the point of view of cash flow.
论文关键词： 会计盈余质量；经营流量；预警指标；实证研究；
Key words（英文摘要）：www.328tibet.cn Quality of accounting earning；Cash flow from operating activities；Empirical study；