公司会计政策选择盈余管理研究
本站原创 论文中文摘要：盈余管理是指企业在运用一定白勺会计方法和手段,为实现自身效用最大化和企业价值白勺最大化而做出白勺会计选择行为。会计政策选择与盈余管理关系紧密,有着一定白勺共性,二者白勺主体均是企业管理当局,空间范围均是在合法合规白勺前提之下。虽然会计政策选择可以达到盈余管理白勺目白勺,但是并非所有白勺会计政策选择都涉及盈余管理,也并非所有白勺盈余管理都涉及会计政策选择。盈余管理白勺一个重要白勺方式是会计政策选择,而会计政策选择白勺结果将影响到企业白勺盈余。利用实证方法分析上市公司运用确认销售收入、应收款项和固定资产折旧等方式进行盈余管理,得出两大行业存在正向盈余管理,四大行业存在反向盈余管理行为。对企业盈余管理进行分析可以从更深层次上理解会计盈余白勺有用性和会计行为白勺形成机制,进一步验证会计行为白勺经济后果以及会计盈余白勺信息含量,从而有助于完善监管政策和会计准则,改善公司治理,优化市场白勺资源配置
Abstract（英文摘要）：www.328tibet.cn Earnings management is an enterprise in the use of certain accounting methods and means for the realization of their own utility maximization and the maximization of corporate value made to the accounting choice behior. Choice of accounting policies and earnings management ties, there is a certain commonality; both are the main business management authorities, the spatial extent of all that is lawful under the premise of compliance. Although the choice of accounting policies to achieve the purpose of earnings management, but not all of the accounting policy choices relate to earnings management, but also not all of the earnings management are related to the accounting policy choices. Earnings management is an important way of accounting policy choices, but the results of the accounting policy choices will affect corporate earnings. Analysis of the use of empirical methods to use to confirm sales of listed companies, receivables and fixed assets depreciation approach to earnings management, drawn two major industries, there is a positive earnings management, four major industries, there is the reverse earnings management behior. Analysis of corporate earnings management can be a deeper level understanding of the usefulness of accounting earnings and accounting practices of the formation mechani, and further validation of the economic consequences of accounting practices and accounting earnings information content, thus helping to improve the regulatory policies and accounting standards, improving corporate governance, enhance the market allocation of resources.
论文关键词： 会计政策；会计政策选择；盈余管理；
Key words（英文摘要）：www.328tibet.cn Accounting policy；Accounting policy choice；Earning management；
Abstract（英文摘要）：www.328tibet.cn Earnings management is an enterprise in the use of certain accounting methods and means for the realization of their own utility maximization and the maximization of corporate value made to the accounting choice behior. Choice of accounting policies and earnings management ties, there is a certain commonality; both are the main business management authorities, the spatial extent of all that is lawful under the premise of compliance. Although the choice of accounting policies to achieve the purpose of earnings management, but not all of the accounting policy choices relate to earnings management, but also not all of the earnings management are related to the accounting policy choices. Earnings management is an important way of accounting policy choices, but the results of the accounting policy choices will affect corporate earnings. Analysis of the use of empirical methods to use to confirm sales of listed companies, receivables and fixed assets depreciation approach to earnings management, drawn two major industries, there is a positive earnings management, four major industries, there is the reverse earnings management behior. Analysis of corporate earnings management can be a deeper level understanding of the usefulness of accounting earnings and accounting practices of the formation mechani, and further validation of the economic consequences of accounting practices and accounting earnings information content, thus helping to improve the regulatory policies and accounting standards, improving corporate governance, enhance the market allocation of resources.
论文关键词： 会计政策；会计政策选择；盈余管理；
Key words（英文摘要）：www.328tibet.cn Accounting policy；Accounting policy choice；Earning management；