财务会计方向-上市公司盈余管理探讨.doc

- PAGE 10 - PAGE 内 容 摘 要 本论文主要分为七个部分，首先是引言部分，对于盈余管理的涵义进行说明，盈余管理是会计政策的选择具有经济后果的一种反映,当上市公司经营者在构建经济交易和编制财务报告中,使用的判断导致财务报告改变,从而导致一些利益相关人员对于企业基本的经济效益,或会计数据根据报告的形式形成合同结果,而盈余管理就是这样形成的；再就是针对盈余管理存在的理论基础进行阐述，主要从信息不对称理论、损益观、契约的不完备性以及会计政策的主观选择四个方面进行说明；接着陈述了我国上市公司盈余管理的现状，分别从动机和手段两方面进行了概述；然后总结说明上市公司进行盈余管理的原因，这部分分为企业领导为追求政绩而提高企业利润、企业为追求良好外在形象而虚增利润、债务安排方面的考虑、节约税收等费用方面进行阐述；然后分析上市公司目前盈余管理中存在的问题，主要包括会计准则和会计制度存在缺陷、 会计信息具有严重的不对称性、公司治理结构不健全以及财务监管缺位；最后一部分则是针对上市公司盈余管理问题提出相应的改进意见。 关键词：盈余管理 上市公司 盈余管理方法  Abstract This thesis mainly is divided into seven parts, the first part is introduction, states that earnings management is the choice of accounting policy has the economic consequences of a reflection, when managers in the preparation of financial reports and build economic transactions, the use of judgment to change financial report, thus misleading some stakeholders in the understanding of the basic economic benefits to the company, or accounting data according to the report in the form of contract as a result, earnings management is created; Thirdly, it elaborates on the theoretical basis of earnings management, mainly from the information asymmetry theory, profit and loss view, incomplete contract and subjective choice of accounting policy. Then it states the current situation of earnings management of listed companies in China, and summarizes the motivation and means respectively. Then it summarizes the reasons for earnings management of listed companies, which can be divided into the following aspects: corporate leaders improve corporate profits in pursuit of political achievements, enterprises falsely increase profits in pursuit of good external image, considerations on debt arrangement, tax saving and other expenses. Then it analyzes the existing problems in earnings management of listed companies, including defects in accounting standards and accounting system, serious asymmetry of accounting information, imperfect corporate governance structur