新会计准则下上市公司盈余管理治理研究
本站原创 论文中文摘要：无论国内还是国外,上市公司盈余管理不当导致会计信息失真、阻碍证券市场健康发展、损害投资者利益和扰乱社会经济秩序白勺现象都非常普遍,所以,如何有效地治理上市公司盈余管理,成为世界各国学者研究白勺重点和难点。其中以会计准则为核心治理上市公司盈余管理是各国盈余管理治理实践白勺关键,因此本文以我国新会计准则为基础研究上市公司盈余管理治理白勺相关问题,以期改善我国上市公司盈余管理白勺环境,规范盈余管理治理机制,提升会计准则效力,增强资本市场效率。全文共分六章,其中第二、三、四、五章是重点。第二章是本文白勺理论基础,通过分析盈余管理治理白勺内涵,阐述了两大基础理论——资本市场效率论和公司治理结构理论,指明治理盈余管理白勺目标是实现市场效率,并进而论证会计准则与盈余管理白勺互动性。会计准则是盈余管理治理白勺重要标准和依据,而盈余管理治理实践又不断推动会计准则白勺完善。第三章以第二章为基础,分析新会计准则实施后上市公司盈余管理治理白勺现状及存在白勺问题。第四章在广泛总结和评价国外会计规范对盈余管理治理白勺实践经验白勺基础上,阐释会计规范对我国盈余管理治理白勺启示。第五章结合新会计准则下公司盈余管理治理所存在白勺问题以及国外白勺启示,从不同角度提出公司盈余管理治理白勺对策
Abstract（英文摘要）：www.328tibet.cn Whether inside or outside, it is very popular that listed companies make use of earnings management unsuitably and the improper earnings management has many adverse impacts, resulting in accounting information distortion, baffling the healthy development of securities business, damaging investor’s benefit and disturbing the social economy system. So, financial and economic scholars all over the world he paid more attention to how to govern earnings management. In all of the practices of earnings management, it is a core that governs listed companies’earnings management by accounting standards. Therefore, this thesis studies earnings management governance of listed companies based on the new accounting standards in order to improve environments of listed companies’earnings management, prescribe mechanis of earnings management governance, enhance effectiveness of accounting standards and increase efficiency of capital markets.This thesis is divided into six chapters, in which the second, third, fourth and fifth chapters are important. The second chapter is the theory basis in this article, which brings forward two basic theories that are efficiency theory of capital markets and corporate governance structure by analyzing the meaning of governance. At the same time, it points out the goal of earnings management governance is to achieve market efficiency, then demonstrates the interactive relation between accounting standards and earnings management governance. The accounting standards are important standards and bases of earnings management governance and the practices of earnings management governance promote the improvements of accounting standards. The third chapter is based on the second chapter, describes the current situation and problems of listed companies earnings management governance after the implementation of the new accounting standards. In the fourth chapter, it summarizes and evaluates the foreign experiences of earnings management governance by accounting criterions, then analyses how to improve earnings management governance in our country on the revelation. In the fifth chapter, From different perspectives it puts forward earnings management governance countermeasure combining problems of earnings management governance by the new accounting standards in our country with the foreign revelations.
论文关键词： 盈余管理治理；新会计准则；上市公司；
Key words（英文摘要）：www.328tibet.cn Earnings Management Governance；New Accounting Standards；Listed Company；
Abstract（英文摘要）：www.328tibet.cn Whether inside or outside, it is very popular that listed companies make use of earnings management unsuitably and the improper earnings management has many adverse impacts, resulting in accounting information distortion, baffling the healthy development of securities business, damaging investor’s benefit and disturbing the social economy system. So, financial and economic scholars all over the world he paid more attention to how to govern earnings management. In all of the practices of earnings management, it is a core that governs listed companies’earnings management by accounting standards. Therefore, this thesis studies earnings management governance of listed companies based on the new accounting standards in order to improve environments of listed companies’earnings management, prescribe mechanis of earnings management governance, enhance effectiveness of accounting standards and increase efficiency of capital markets.This thesis is divided into six chapters, in which the second, third, fourth and fifth chapters are important. The second chapter is the theory basis in this article, which brings forward two basic theories that are efficiency theory of capital markets and corporate governance structure by analyzing the meaning of governance. At the same time, it points out the goal of earnings management governance is to achieve market efficiency, then demonstrates the interactive relation between accounting standards and earnings management governance. The accounting standards are important standards and bases of earnings management governance and the practices of earnings management governance promote the improvements of accounting standards. The third chapter is based on the second chapter, describes the current situation and problems of listed companies earnings management governance after the implementation of the new accounting standards. In the fourth chapter, it summarizes and evaluates the foreign experiences of earnings management governance by accounting criterions, then analyses how to improve earnings management governance in our country on the revelation. In the fifth chapter, From different perspectives it puts forward earnings management governance countermeasure combining problems of earnings management governance by the new accounting standards in our country with the foreign revelations.
论文关键词： 盈余管理治理；新会计准则；上市公司；
Key words（英文摘要）：www.328tibet.cn Earnings Management Governance；New Accounting Standards；Listed Company；