会计准则与上市公司盈余管理研究-学位论文.doc

中文摘要 我国的资本市场迅速发展，为我国经济结构的调整和国有经济的战略性调整创造了条件。尽管发展良好，但也存在着相当的问题，由于会计盈余信息的操纵度偏高，上市公司盈余管理是会计信息严重失真的原因之一。国内外上市公司盈余管理的现状促使我们思考，目前，会计准则还有许多有待成熟与改善的地方，既要求不断引入西方先进理念来完善我国会计准则体系，更要制定出适宜我国市场环境的会计体系，从而实现管理当局的经营目标以及企业价值和股东财富最大化，以防范会计信息的失真，维护公司利益相关者的利益。 本文结合目前国内外上市公司盈余管理的新动向，将研究的视角转向盈余管理的制约因素，以影响盈余管理的关键因素——会计准则作为切入点，在分别对会计准则和盈余管理进行理论分析与总结的基础上，全面、系统论证了盈余管理与会计准则之间的关系。 关键字：会计准则，盈余管理，公允价值 Abstract Rapid development of Chinas capital market, for our country the adjustment of economic structure and the strategic adjustment of state-owned economy created a condition. Although develop good, but there is also considerable problems, because the accounting information manipulation of the surplus high degree, the listed company earnings management is a serious distortion of accounting information one reason. Domestic and foreign earnings management situation of the listed company to us thinking, at present, the accounting standards and many needs to be mature and improve the local, requests the continuously introducing advanced western philosophy to perfect our countrys system of accounting standards, more should formulate appropriate to Chinas market environment accounting system, so as to achieve the goal of the authorities of the management and enterprise value and stockholder wealth maximization, in order to guard against the accounting information distortion, and maintain the stakeholder interests. Based on the listed companies at home and abroad and earnings management new trend, will study Angle of steering earnings management restriction factor to affect the key factors - earnings management accounting standards as a starting point, in respectively on earnings management accounting standards and the theoretical analysis and summary, on the basis of comprehensive and systematic demonstrates earnings management and the relationship between the accounting standards. Key Words:accounting standards,earning management,fair value引言 随着经济全球化的不断发展，资本市场迅速发展，经济结构不断地从低级向高级发展，会计准则不断根据需要进行完善与修改，盈余