我国上市公司调节盈余管理的手段研究---毕业论文.doc

我国上市公司调节盈余管理的手段研究 学 生 姓 名 指 导 教 师 专 业 学 院  摘 要 Abstract Firstly, this paper introduces the research significance of the earnings management and the present situation of the domestic and foreign research. On the base of it, the author elaborates his own understanding of earnings management, namely the earnings management is one kind of cheating behavior through which, in the scope of the accountant criterion and the correlation laws and regulations, the regulatory authority realize their expectation earnings by choosing accounting policy，changing accountant estimation or arranging transactions and items onurpose，inluence the accounting information user’s decision-making through the financial report, and finally maximize their own benefit(or effectiveness).This paper still analyzes the theory origin of earnings management from two aspects of the modern enterprise theory and the information economies. Secondly，thisaper analyzes the methods and the consequences of earnings management implemented by listed companies in our country. Thirdly，thisaper analyzes why listed companies in our country carry out the earnings management in two aspects of the intrinsic motives and outside reasons, and think that the intrinsic motives is the intrinsic power of earnings management and the external cause is the realization condition of earnings management. Finally, after briefly introducing several kinds of the method store cognize earnings management, this paper separately proposes a series of governing countermeasures in view of the internal causes and the external factors of earnings management implemented by listed companies in our country to reduce the intrinsic power of earnings management and eliminate the external conditions of earnings management, and at last in order to put earning