本科生毕业论文《我国亏损上市公司盈余管理的研究》.doc

河南财经学院本科生毕业论文 我国亏损上市公司盈余管理的研究 姓　　名 学　　号 专　　业 指导教师 2009年月日我国的证券市场正在以令人惊奇的速度发展，市场规模迅速扩大，关键词：  Abstract Earnings management of listed companies is a phenomenon faced by many countries today，but also Chinas capital market，a hot topic． Chinas stock market as a result of special historical and institutional background of Chinas listed companies with strong earnings motive，and earnings management as “disastrous” loss of earnings management of listed companies much more compelling．In recent years，Chinas securities system is constantly updated，securities regulators have gradually strengthened, and new accounting standards have also begun the implementation of Chinas surplus in the management of the emergence of new features．Chinas loss-making listed companies report their earnings as a result of the specialty are often considered to have a strong motivation surplus．Listed companies in order to achieve the expected profit in the provision of financial information, in order to achieve their expected benefits by means of some surplus to the financial statements of a “thriving” ，the scene to make it more investment investor confidence in the company, the surplus management has seriously affected the quality of accounting information． Chinas securities market is surprising that the rate of development, the rapid expansion of market size， the phenomenon of earnings management has become Chinas securities market can not be ignored， with the general line of the phenomenon has seriously affected the health of Chinas capital market development, and to this end， a foothold in China conditions， in-depth study of Chinas loss of earnings management of listed companies of the status quo is necessary． In this paper，a loss from the perspective of listed companies，listed companies on the existence of a loss of earnings management to do a certain behavior study confirms the existence of a loss of a listed company of the phenomenon of earnings management, pointing out that the manageme