公允价值应用对上市公司盈余管理影响的研究——以新能源类上市公司为例-会计学专业论文.docx

I I 摘 要 在西方国家的会计理论界，盈余管理是一个开始于八十年代的话题，但在我 国研究的历史并不长。随着我国经济体制的改革、资本市场的发展以及有关会计 法规的变化，盈余管理现象已成为我国证券市场发展过程中众多部门所关注的焦 点之一。尤其是新会计准则中引入了公允价值计量模式，引发了人们对公允价值 滥用的担忧。因而，运用实证手段对我国上市公司盈余管理问题进行研究就显得 十分必要和迫切。 本文首先对国内外盈余管理实证研究进行了综述，在此基础上提出了本文的 研究方法。然后，详细阐述了公允价值在新会计准则中的应用范围，分析公允价 值引入后对上市公司财务状况的影响，进而从理论上研究其成为盈余管理手段的 可能性，进而提出了本文的研究假设。在文章的主体部分，即实证研究部分中， 本文以 2008 年 A 股新能源类上市公司年报组成观测样本，以修正的琼斯模型为 基础，再利用 SPSS 统计分析工具对研究假设进行了验证。 从分析研究的结论来看，我国公允价值的应用与盈余管理的相关性并不显 著。我国上市公司盈余管理的行为受到政府等多部门监管的影响，以公允价值为 手段对披露信息进行盈余管理可能性较小。本文最后针对我国上市公司的盈余管 理行为提出了相关对策和建议。这些对策和建议对于规范我国上市公司行为以及 提高信息使用准确度有一定的实用参考价值，对于促进证券市场健康发展也具有 一定的现实意义。 关键词：公允价值应用；上市公司盈余管理； II II ABSTRACT Earning management is a topic started from the Eighties of the last century in accounting theory circle in western countries. However, the study history of it in our country is not long. Earning management phenomenon has already become one of the focuses to the numerous departments in process of our country’s securities market development. The introduction of fair value measurement model in the new Accounting Standard has in particular brought about people’s concern about the abuse of fair value. Therefore, to apply positive method to study the earning management issue of the listed companies in our country has becoming extremely necessary and urgent. This article begins with a summary of earning management study both at home and abroad, base on which the study method in this article is raised. Afterwards, the application range of fair value in the new Accounting Standard is described in detail and the influence to the listed companies after the introduction of fair value is analyzed so as to study its theoretical possibility to become an earning management method and consequently raise the research hypothesis of this article. In the main part of this article, that is also the positive study part, the 2008 annual report of A share New Energy listed companies is taken as an observation sample to verify the hypothesis based on the modified Jones Mode