2819.A国电电力发展股份有限公司股权筹资与盈余管理问题的研究.docVIP

毕 业 设 计（论 文） 题 目 国电电力发展股份有限公司 股权筹资与盈余管理问题研究 系 别： 经济管理学院 专 业： 财务管理 班 级： 学生姓名： 学 号： 20050530411 指导教师： 摘 要 我国资本市场自20世纪90年代初运行以来，资本市场的容量在不断扩大，股权分置改革也在逐步探索中发展，有关资本市场的实证研究也在迅速增长。自上个世纪八十年代以来，盈余管理作为财务揭示的热点问题，一直受到国内外会计界的广泛关注。盈余管理是企业管理当局为误导其他会计信息使用者对企业经营业绩的理解或为了影响 在我国，由于市场环境条件的影响，上市公司为了上市、配股、避免被市场淘汰，以此筹资为主要目的而进行的盈余管理占主要部分。由于筹资涉及上市公司的根本利益，并且不同的筹资方式会对上市公司的筹资结果产生不同的影响。因而，出于筹资动机的盈余管理问题就表现得相当明显，更有部分上市公司出现操纵盈余的倾向。但许多盈余管理完全是一种机会主义行为，尤其是在当前我国证券市场还不是很完善的情况下，上市公司中的一些盈余管理行为已经影响到资源的优化配置，严重损害了投资者的利益。本文主要以中国国电集团公司控股的全国性上市发电公司国电电力发展股份有限公司（股票代码600795）  Abstract The capital market of our country since the beginning of the 20th century, the capacity of the capital market develops in continuously extend, ownership of a share cent place reformation too at gradually investigate, concerning the substantial evidence research of the capital market too at increase quickly. The surplus management behavior problem of the listed company is one of the problems that capital market is recently to suffer to value, in recent years, the surplus management behavior has been domestic and international and economic educational circles with the extensive and investigative and important lesson in accountancys educational circles. In China, because of the impact of the Special markets environmental conditions ，and the different money raising method will produce the different influence to the money raising result of the listed company. As a result, even appear parts of listed companies the tendency that manipulate the surplus. But many surpluses management completely is some surplus that a kind of opportunism behavior, is under the front the our country the not just very perfect circumstance in stock market particularly, the listed company inside manages the behavior to have affected the resources excellent to turn to install, injuring the benefits of the investor seriously. This text is main with the Chinese Country Electricity Group Company controls a the national appear