公司治理结构下盈余管理问题研究.docxVIP

摘要 目前，随着资本市场竞争的不断加剧，上市公司的盈余管理现象越来越普遍，房地产行业作为投资相对较大的国民经济的支柱性行业，其盈余管理行为不仅对投资者的投资决策产生影响，而且影响到中国证券市场的健康发展。不同的时期企业管理者盈余管理的目的、使用的手段不尽相同，使其产生的社会影响也具有显著的差别。然而，由于上市公司业绩考核压力的加大，盈余管理的动机更加强烈。为了避免过度盈余管理的出现，新会计准则的颁布2006中国规定长期资产减值损失没有得到回报。虽然这一规定在一定程度上抑制了上市公司利用长期资产进行盈余管理，但也导致了上市公司寻求其他的盈余管理手段，更常见的是利用存货减值、坏账等短期资产减值和盈余管理转回。本文介绍了在公司治理下的盈余管理的基本概念和基本特征，同时，本文总结出企业利用公允价值管理盈余的方式，并在此基础上提出了相应的防范对策，从而对企业管理者利用公允价值进行盈余管理的行为尽可能的进行规避。 关键词：公允价值；盈余管理；利润操纵  Abstract At present, the increasing competition in the capital market, the phenomenon of earnings management of listed companies is becoming more common, as an investment real estate industry has relatively large backbone industries of national economy, their earnings management behavior not only influence investment decisions of investors, but also affect the healthy development of Chinas securities market.In different periods, the purpose and use of the earnings management of enterprise managers are different, and the social impact is also significant.However, due to the increasing pressure of performance appraisal of listed companies, the motivation of earnings management is stronger.In order to avoid the emergence of excessive earnings management, the new accounting standard issued in 2006 China stipulates that the long-term impairment loss of assets has not been repaid.Although this regulation to a certain extent, inhibit the use of long-term assets for earnings management of listed companies, but also led to seek other means of earnings management of listed companies, more common is to use the inventory impairment, return bad loans and other short-term assets impairment and earnings management.This paper introduces the basic concept of earnings management under the condition of corporate governance and basic characteristics, at the same time, this paper sums up the enterprise use the fair value of surplus management means, and on this basis, put forward the corresponding countermeasures, thus to the enterprise managers use fair value for t