商业银行盈余管理分析--毕业论文设计.docVIP

编号： 本 科 毕 业 论 文 商业银行盈余管理分析 系 （院）： 姓 名： 学 号： 专 业： 年 级： 指导教师： 职 称： 完成日期： 摘 要 近年来我国部分会计信息失真现象十分严重在这些失真的会计信息中一部分属于违背会计法规、会计制度准则的会计造假而另一部分则是上市高层管理人员的盈余管理所致作为一直受到严格监管的商业银行也不时被卷入盈余管理的论战漩涡。 盈余管理问题的治理不是一蹴而就的盈余管理行为的发展需要更加严谨的治理措施。商业银行盈余管理  Abstract In recent years, Chinas part of commercial bank accounting information distortion phenomena are very serious. In these distortion of accounting information, part to violate accounting rules, accounting system standards, while the other accounting fraud of listed commercial Banks is of top management by earnings management. As has been closely supervised listed commercial Banks, occasionally were involved in surplus management the controversy a vortex. However, commercial bank earnings management problems, not accomplished governance of earnings management behavior development needs more rigorous management measures. Cannot eliminate earnings management, also cannot unwinding, but should referencing experience, with the reality of our country, build a comprehensive, the supervision system of many kinds, as far as possible and management measures to reduce the influence of accounting information, to ensure that the accounting information authenticity. It can pass reform supervision system, perfecting the commercial bank accounting standards, strengthen external audit, perfect governance structure of listed commercial Banks, and improve the performance evaluation system and rewards managers ways to improve incentive system, and so on. Believe through the above measures, commercial bank improper behavior will be earnings management for the suppression of commercial Banks in China, creating a good environment of fair competition. Key words：Commercial Banks；Earnings management；overnance 目 录 一、绪论 1 （一）背景 1 （二）目的及意义 1 1、选题的目的 1 2、选题的意义 1 二、盈余管理的理论综述 1 （一）盈余管理的理论 1 1、盈余管理的概念 2 2、盈余管理的基本特性 2 （二）国内盈余管理研究现状 3