新会计准则下上市公司盈余管理行为及对策研究.docVIP

PAGE PAGE 13 新会计准则下上市公司盈余管理行为及对策研究 姓　　名 学　　号 专　　业 会计学 指导教师 2008 摘　要 随着我国资本市场的不断发展和上市公司的大量涌现，盈余管理问题逐渐凸现，成为我国会计理论与实务界研究的新课题。2006年2月15日，财政部又颁布了新会计准则，包括1项基本准则和38项具体准则。并规定2007年首先在上市公司范围内施行，鼓励其他企业执行。因此，针对新会计准则对上市公司盈余管理行为的影响及对策研究显得尤为重要。本文运用规范分析，对盈余管理的概念和效应进行归纳，并在已有实证研究的基础上，总结新会计准则颁布前上市公司盈余管理的状况：我国证券市场的上市和配股政策，促进了上市公司盈余管理行为的产生。新会计准则的颁布缩小了盈余管理的空间，但是随着经济的不断发展，新的经济现象层出不穷，新会计准则也为盈余管理提供了新的空间。最后是对盈余管理行为对策的研究：结合我国上市公司股权结构的特殊性，借鉴国外成功的经验，完善公司治理结构，是治理盈余管理的根本措施；健全会计政策，控制盈余管理行为产生的外部源头；加大惩处力度，增加盈余管理成本；强化独立第三方的审计监督；加强信息披露。 关键词：新会计准则；盈余管理；公司治理结构；独立性 ?MACROBUTTON NoMacro [Click and type abstract text here.]  Abstract With the development of stock market and the surging of listed companies in our country, earnings management turned up in listed companies, which has become one of the new subjects of accounting theory and practice in our country. On February 15, 2006, Ministry of Finance had promulgated new accountant criterion, including 1 basic criterion and 38 concrete criteria. Stipulated first execution in the scope of listed companies in 2007, encouraging other enterprises to carry out. Therefore, it’s especially important to research the influence and countermeasure of new accountant criterion about earnings administrative action. This article utilizes the standard analysis, sums up the concept and effect of earnings management, and on the basis of predecessor demonstration research, summarizes condition of earnings management to listed companies before the new accountant criterion promulgated: the policy that going on the market and the share matching in our stock market, promoted production of earnings administrative action. New accountant criterion reduced the space of earnings management, but with the economy continually developing, the new economic phenomena emerges one after another incessantly, new accountant criterion also provides the new way for the earnings management. Finally, proposes countermeasure about the earnings management question: according to the parti