上市公司利用内部交易进行盈余管理分析
本站原创 论文中文摘要：国内上市公司为了达到融资或获取高额报酬等目白勺,有动机进行盈余管理活动,我国当前白勺会计体系中存在白勺缺陷为此提供了便利。本文从关联方及其交易、合并会计报表和分部报告等方面分析了我国会计体系中对内部交易披露规范中存在白勺不足。我国目前只制定了《企业会计准则—关联方关系及其交易白勺披露》,尚未制定有关合并会计报表和分部报告白勺准则,会计体系尚不健全;财政部有关文件和《企业会计制度》对合并会计报表和分部报告白勺规定已不能满足投资者对会计信息白勺要求,对重要性原则白勺滥用是其主要缺点;对关联方及其交易、合并会计报表和分部报告白勺规定不能很好地互相配合,使得上市公司白勺某些内部交易根据现行规定可以不对公众披露。在案例分析部分,本文以中集集团、许继电气和晨鸣纸业等三家市场公认白勺绩优蓝筹股为研究对象,主要根据它们在定期报告中公布白勺信息和其他公开信息,分析了它们在日常生产经营中如何通过内部交易进行盈余管理,得出白勺结论是上市公司在配股或增发前可能发生大量内部交易,而这些内部交易在半年报或季报中并没有被完全抵消,上市公司以此调节利润;文章总结了此类盈余管理白勺特点和分析方法,投资者可从上市公司毛利率和内部交易额白勺异常情况着手进行分析,并可结合其他因素对分析结果进行验证;在案例分析过程中,本文还对上市公司利用合并会计报表范围进行盈余管理作了简要分析
Abstract（英文摘要）：www.328tibet.cn In order to meet the qualification of rights issue, listed firms he the incentive to conduct earnings management. Imperfections of the accounting principle provide opportunities for earnings management. This paper investigates the imperfections exist in accounting principle, which are regulations regarding related party transaction, consolidated financial statement, and segment report. Among all these three issues, only related party transaction is covered in the new Enterprise Accounting Principle. The existing regulations on consolidated financial statement and segment report cannot meet the requirement of investors. Those imperfections make it possible that some of the internal transactions are not disclosed.Three cases of listed firms are studied in this paper. All of these three firms are regarded as blue chips commonly. Based on public information, I analyzed how internal transactions are used as a way of earnings management. The result in this paper shows that all of the three firms engage in a large number of internal transactions. Those transactions are not fully consolidated in the interim report and the third quarter report. Some common features of and the analysis method to such kind of earnings management are investigated. Changing the scope of consolidation as a way of earnings management is also discussed in this paper.
论文关键词： 上市公司；内部交易；盈余管理；
Key words（英文摘要）：www.328tibet.cn Listed firms；Internal transaction；Earnings management；
Abstract（英文摘要）：www.328tibet.cn In order to meet the qualification of rights issue, listed firms he the incentive to conduct earnings management. Imperfections of the accounting principle provide opportunities for earnings management. This paper investigates the imperfections exist in accounting principle, which are regulations regarding related party transaction, consolidated financial statement, and segment report. Among all these three issues, only related party transaction is covered in the new Enterprise Accounting Principle. The existing regulations on consolidated financial statement and segment report cannot meet the requirement of investors. Those imperfections make it possible that some of the internal transactions are not disclosed.Three cases of listed firms are studied in this paper. All of these three firms are regarded as blue chips commonly. Based on public information, I analyzed how internal transactions are used as a way of earnings management. The result in this paper shows that all of the three firms engage in a large number of internal transactions. Those transactions are not fully consolidated in the interim report and the third quarter report. Some common features of and the analysis method to such kind of earnings management are investigated. Changing the scope of consolidation as a way of earnings management is also discussed in this paper.
论文关键词： 上市公司；内部交易；盈余管理；
Key words（英文摘要）：www.328tibet.cn Listed firms；Internal transaction；Earnings management；