我国上市公司股权结构对盈余管理的影响研究.pdfVIP

毕业论文范文模板 我国上市公司股权结构对盈余管理的影响研究 摘要 近年来，随着我国证券市场的发展，一些上市公司存在严重的盈余管理现象。盈 余管理行为的存在导致上市公司财务信息质量下降，粉饰后的会计盈余无法公允地反 映企 业的经营成果与财务状况，降低了财务信息决策价值，不仅损害了信息使用者的利益， 而且会导致社会资源无法优化配置，极大地影响了投资者信心和证券市场的健康发展。 国内也有学者研究上市公司股权结构与盈余管理之间的关系，但研究学者们得出的结 论并非一致。在研究方法、盈余管理模型选择等方面还存在很大研究空间。公司治理 与上市公司的盈余管理行为存在关联，公司治理中的股权结构对盈余管理有重要影响。 本文首先对我国上市公司盈余管理的现状进行了分析，提出我国的上市公司进行盈余 管理是所使用的方法，进而对股权结构对盈余管理影响进行了分析，最后提出了完善 我国上市公司股权结构的的措施建议。 关键字：股权结构；盈余管理；股东 毕业论文范文模板 The ownership structure of Chinese listed companies on the impact of earnings management research Abstract In recent years, with the development of our securities market, some listing Corporation have serious phenomenon of earnings management. The behavior of earnings management of listing Corporation has led to decline in the quality of financial information, decorate after accounting earnings cannot fairly reflect the operating results and financial position, reduces the financial information decision value, not only harm the interests of information users, and will lead to optimal allocation of social resources, greatly affected the confidence of investors and the stock market healthy development of. Some domestic scholars study of listing Corporation ownership structure and earnings management and the relationship between, but the researchers concluded not consistent. In research methods, earnings management model selection and other aspects also has the very big research space. Corporate governance and earnings management behavior of listing Corporation Association, corporate governance ownership structure has an important influence on earnings management. This paper on Chinas listing Corporation earnings management analysis of the current