会计学本科毕业论文-夏新电子盈余管理的调查分析.docVIP

本科生毕业论文 夏新电子盈余管理的调查分析 院系名称 会计学院 姓　　名 学　　号 专　　业 会计学 指导教师 2012年5月20日   Abstract With the development of the securities market, the topic about earnings management has drawn more attentions among Chinese theorists. Because of the economic reform, development of capital market and the accounting reform, the spread of earnings management has caused accounting information inconsistent with the facts. Which has become the point at issue? The quality of accounting information plays a very important role in well-ordered development of a country and the profit of creditors investors and even publics. Earnings management is a legal behavior, but it has dual character. Excessive earnings management is harmful to enterprise and to society. So how to keep watch excessive earnings management is the focus of country supervise and control. This thesis analyses the problem from different angles including accountancy, economy, management homology etc. This thesis introduces influencing factors of earnings management. And detect earnings management from the investors’ most realistic and practical point of view. This thesis aims to study earnings management of listed companies of China by the method of empirical research, so as to conclude on the current situation of earnings management of listed companies of China. This thesis also has given us a format of rule of property right, including building an internal accountant monitoring system and rules, consummating management system, basing the external monitoring system, bettering accountancy system and rules, improving the quality of accountants especially in the ethic of occupation. The concluding section of this thesis summarizes the whole thesis. And earnings management behavior from the sexual point of view, a reasonable specification of the earnings management of Chinese enterprises, guide enterprises to adopt a reasonable method to adjust the surplus in order to achieve a benign de