浙江上市公司盈余管理研究毕业论文.docVIP

毕业论文 （20_ _届） 浙江上市公司盈余管理研究 摘 要 盈余管理一直是目前国内外经济学和会计学领域深入研究的课题随着我国市场经济的快速发展和日渐成熟盈余管理这一问题也逐渐显出来特别是上市公司体现的更为明显。盈余管理在一定程度上可以帮助企业过暂时的财务危机在稳定物价和增强投资者信心等方面也有一定的作用但过度的盈余管理会造成会计信息失真不利于企业长远的发展等不良后果。上市公司的盈余管理行为对证券市场资源优化配置的影响越来越大已经成为我国经济发展尤其是证券市场发展的一大隐患。2007年至2009 关键词：Abstract Earnings management has been in-depth study in the field of economics and accounting at home and abroad .With the rapid development and increasingly mature of Chinas market economy, the issue of earnings management is also increasingly obvious, especially in listed companies. To a certain extent, earnings management can help the companies pass a temporary financial crisis and enhance the confidence of investors. But excessive of earnings management will cause the distortion of accounting information, and detrimental to the development of such enterprise long-term adverse consequences. The implications of earnings management of listed companies on securities market is becoming bigger and bigger, it has become a major hidden danger to the development of Chinas economic, particularly the development of the securities market. The present paper, basing on the previous research of the earnings management, uniting empirical study.Takes Zhejiang listed company as an example, according to the 2007 until 2009s financial statements, using theoretical analysis and empirical analysis combination methods. Analyses systematically behavior of listed companies’ earnings management, discloses completely the motivation and the means of listed companies’ earnings management, finally, puts forwarding strengthen accounting standards and the system construction, improve the auditing quality, regulate the top management behavior, improve the system of increased with increasing social rights shares of supervision of suggestions.With some strategies to improve effectively the problems of listed companies’ earnings management in our country. It is expected for maintaining the legal equity of investors, purifying the environment o