上市公司非经常性损益盈余管理研究毕业论文（可编辑）.docVIP

上市公司非经常性损益盈余管理研究毕业论文 Abstract With the gradual development of the securities market in our country,and the increasing improvement of the clarity and untilization ration of financial reports in quoted company.The stance of accounting surplus information also become more and more important.Display according to the statistics,in the annual report that the quoted company discloses recent years,the specific gravity of unusal profit and loss is bigger and bigger.The quoted company often makes use of unusal profit and loss to proliferate the profit of company.We can also say that the securities market develops up to now,unusual profit and loss have already become one of the important ways for the quoted company to gloss over their reports.Therefore,search the appearance of the management of surplus in the unusual profit and loss of quoted company in the great environment of our country has crying need and important meaning. This text selects 76 sample company by certain standard in quoted company in Zhejiang during 2006 to 2009.Synthesized adopts various modes to respectively studies the situation that the sample company makes use of unusual profit and loss to de surplus management and concrete way of the management of unusual profit and loss. It is discovered by the research that the behavior that using unusual profit and loss to do surplus management exists in most quoted company.Finally,combining analysis result,this article gives the related opinion and the predict that suggests consummating and regulating the related concept, content, management structure as well as strengthen the surveillance dynamics and operational which chartered accountant audits. Keyword:Quoted Company;Unusual profit and loss;Earnings management 目 录 1 相关概念的界定 1 1.1 非经常性项目及非经常性损益的界定 1 1.2 盈余管理的界定 2 1.3 非经常性损益盈余管理的动机 3 1.3.1 上市公司存在的首发动机 3 1.3.2 实现配股要求 4 1.3.3 契约利益的诱导 4 1.3.4 实现避税 5 1.3.5 避免政治成本 6 1.4 非经常性损益和盈余管理的关系 6 2 浙江省上市公司利用非经常性损益盈余管理的现状与特点 7 2.1 浙江省上市公司利用非经常性损益盈余管理的现状 7 2.2 浙江省