浅谈我国上市公司盈余管理与的识别与控制--毕业论文.doc

浅谈我国上市公司盈余管理的识别与控制 摘 要 盈余管理的研究最早起源于西方资本主义国家,距离现在已经有二十多年的研究历史。这些发达国家依靠他们发达的资本主义市场,取得了许多成绩显著的理论研究成果,形成了比较全面的理论研究体系。盈余管理对于上市公司的积极作用是很明显的，资本市场具有逐利性与不确定性，上市公司为了获得更大的利润和规避某些风险如因财务状况导致破产，通过盈余管理手段对财务信息进行适当的修饰。盈余管理研究已经成为现代会计理论的一个前沿性课题。但是由于我国资本市场成型较晚,所以相关理论研究也是差人一步。目前来说，我国大多数的上市公司都存在盈余管理的现象。因为我国理论体系的方面不够完善，也导致这种现象越来越普遍。 本文介绍了上市公司盈余管理的形成原因,研究分析盈余管理行为的影响。本文还分析了我国上市公司盈余管理现状，对盈余管理现象进行研究，进一步提出建议完善盈余管理行为。最后是论文的总结,盈余管理行为是一种形式上不违背法律，但实质不符合立法人本意的行为。过度的盈余管理会给个人，企业、社会甚至整个国家带来灾难，因此企业应该有效的、合理运用盈余管理手段。 关键词：盈余管理；会计信息；会计准则 Abstract Research on Earnings Management originated in the Western capitalist countries from now has twenty years of research history. These countries rely on their advanced capitalist market, has made many remarkable achievements in theoretical research, formed a relatively comprehensive theoretical research system. Earnings management of listed companies for the positive role is obvious, capital markets and uncertainty with a profit of listed companies in order to obtain greater profits and avoid some of the risks as a result of the financial situation led to bankruptcy, earnings management by means of financial information appropriate modifications. Earnings Management has become a cutting-edge topic of modern accounting theory. However, due to Chinas capital market forming late, so the theory is sent for further study. Currently, most of Chinas listed companies earnings management phenomenon. Because the terms of the theoretical system is not perfect, but also lead to a phenomenon more common. This article describes the causes of earnings management, empirical studies analyze the impact of earnings management behavior. This paper also analyzes the status of earnings management, earnings management to study the proposal further improve earnings management behavior. Finally, a summary of the paper, earnings management behavior is a form not violate the law, but the substance does not meet the legislative intent of the behavio