毕业论文-我国上市公司调节盈余管理的手段研究推荐.docVIP

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 通过对盈余管理的研究意义和国内外的研究现状，在此基础上，阐述了对盈余管理的理解，即认为盈余管理是指管理当局在会计准则和相关法规的允许范围内，有目的有计划的运用会计政策的选择、会计估计的变更或安排交易和事项等方式来实现其期望盈余，并通过财务报告影响会计信息使用者的决策，从而实现自身利益(效用)最大化的一种欺诈行为。并从现代企业理论和信息经济学方面分析了盈余管理的理论渊源。其次，分析了我国上市公司进行盈余管理的手段和后果。再次，从内在动机和外在诱因两个方面分析了我国上市公司进行盈余管理的原因，认为内在动机是盈余管理的内在动力，外在诱因是盈余管理实现的条件。最后，针对我国上市公司盈余管理内因和外因分别提出了一系列治理措施，从而降低盈余管理的内在动力和消除盈余管理的外在条件，达到治理盈余管理的目的。 关键词：上市公司；盈余管理；审计监督 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 on purpose，influence 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，this paper analyzes the methods and the consequences of earnings management implemented by listed companies in our country. Thirdly，this paper 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