宁波市上市公司盈余管理实证研究毕业论文.docVIP

毕业论文 （20_ _届） 宁波市上市公司盈余管理实证研究 摘 要 我国证券市场规模迅速扩大，已成为我国国民经济的重要组成部分，并推动了社会主义市场经济体制的发展和完善。证券市场的不断发展和完善主要是依靠其具有准确、全面的信息，其中最为重要的是上市公司向市场提供的财务报告。随着会计盈余重要性的提高，盈余成为投资者、管理者、债权人、政府等关注的中心，公司也想尽办法对盈余进行修饰，进行盈余管理的公司数量越来越多，暴露出来的问题也越来越严重。它是现代企业、现代市场经济，尤其是证券市场发展到高级阶段不可避免的产物。因此，对盈余管理进行研究就显得更加迫切。 本文以宁波上市公司为例，通过实证研究分析，发现一些业绩较差的公司，为了避免被摘牌，通过某些手段，进行了盈余管理。这些行为，阻碍了证券市场的健康发展，对会计信息使用者的投资行为产生了误导。通过本文的研究分析，希望能够帮助财务报告使用者正确、全面地认识上市公司盈余管理质量以及企业的价值，并且希望能够对宁波市上市公司盈余管理的治理和完善会计准则提供有效的建议。 关键词：盈余管理；盈余修饰；实证研究 Abstract Chinas securities market has expanded rapidly and has become an important part of our national economy and to promote the socialist market economy development and improvement. The continuous development and improvement of the securities market relies mainly on the accurate, comprehensive information, the most important is a listed company financial reports to the market. With the increased importance of accounting earnings, earnings as investors, managers, creditors, government, the center of attention, the company has to find ways to decorate on earnings, the earnings management of the company growing number of problems exposed more and more serious. It is a modern enterprise, the modern market economy, particularly the development of the stock market is the inevitable product of the advanced stage. Therefore, research on earnings management becomes more urgent.?????????This listed company in Ningbo, for example, through empirical research and analysis, found that some companies with poor performance, in order to avoid being delisted by some means, for the earnings management. These actions impeded the healthy development of securities markets, the investment behavior of users of accounting information produced misleading. Through this analysis, hoping to help users of financial reports is correct, comprehensive understanding of earnings management quality and business value, and hope for earnings management in Ningbo City of governance and improve the accounting guidelines provide effe