上市公司盈余管理究-毕业论文.docx

上市公司盈余管理研究【摘要】盈余管理是指在法律、法规及会计原则所允许的范围内，企业管理当局利用各种会计或非会计手段，利用会计准则、会计制度的漏洞或未涉及的领域以及会计原则的可选择性，运用一定的会计程序和会计处理方法，对财务报告中有关盈余信息披露或与其相关的辅助信息进行管理，最终导致财务报告不能公允地反映企业的经营业绩和财务状况的行为，其目的是误导以公司经营业绩为基础的利益相关者的决策，以实现企业自身利益最大化或企业市场价值最大化【关键词】上市公司，盈余管理，审计监督Study on earnings management of listing Corporation【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 cognize earnings management, this paper separately proposes a series of governing countermeasures in view of the internal causes and the external factors of earnings management implemented by listed companies in our country to reduce the intrinsic power of earnings management and eliminate the external conditions of earning