上市公司盈余管理研究-毕业论文

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1、上市公司盈余管理研究【摘要】盈余管理是指在法律、法规及会计原则所允许的范围内，企业管理当局利用各种会计或非会计手段，利用会计准则、会计制度的漏洞或未涉及的领域以及会计原则的可选择性，运用一定的会计程序和会计处理方法，对财务报告中有关盈余信息披露或与其相关的辅助信息进行管理，最终导致财务报告不能公允地反映企业的经营业绩和财务状况的行为，其目的是误导以公司经营业绩为基础的利益相关者的决策，以实现企业自身利益最大化或企业市场价值最大化【关键词】上市公司，盈余管理，审计监督StudyonearningsmanagementoflistingCorporation【Abstract】Firs

2、tly,thispaperintroducestheresearchsignificanceoftheearningsmanagementandthepresentsituationofthedomesticandforeignresearch.Onthebaseofit,theauthorelaborateshisownunderstandingofearningsmanagement,namelytheearningsmanagementisonekindofcheatingbehaviorthroughwhich,inthescopeoftheaccountantcriter

3、ionandthecorrelationlawsandregulations,theregulatoryauthorityrealizetheirexpectationearningsbychoosingaccountingpolicy，changingaccountantestimationorarrangingtransactionsanditemsonpurpose，influencetheaccountinginformationuser’sdecision-makingthroughthefinancialreport,andfinallymaximizetheirown

4、benefit(oreffectiveness).Thispaperstillanalyzesthetheoryoriginofearningsmanagementfromtwoaspectsofthemodernenterprisetheoryandtheinformationeconomies.Secondly，thispaperanalyzesthemethodsandtheconsequencesofearningsmanagementimplementedbylistedcompaniesinourcountry.Thirdly，thispaperanalyzeswhyl

5、istedcompaniesinourcountrycarryouttheearningsmanagementintwoaspectsoftheintrinsicmotivesandoutsidereasons,andthinkthattheintrinsicmotivesistheintrinsicpowerofearningsmanagementandtheexternalcauseistherealizationconditionofearningsmanagement.Finally,afterbrieflyintroducingseveralkindsofthemetho

6、dstorecognizeearningsmanagement,thispaperseparatelyproposesaseriesofgoverningcountermeasuresinviewoftheinternalcausesandtheexternalfactorsofearningsmanagementimplementedbylistedcompaniesinourcountrytoreducetheintrinsicpowerofearningsmanagementandeliminatetheexternalconditionsofearningsmanageme

7、nt,andatlastinordertoputearningsmanagementundercontrol.【Keywords】Listedcompanies;Earningsmanagement;Auditsurveillance目录1盈余管理概述11.1盈余管理的含义11.1.1盈余管理的含义11.1.2盈余管理的特质11.2盈余管理的目的21.3盈余管理的表现形式41.4盈余管理的现状42.我国上市公司盈余管理动机和手段及存在问题52.1盈余管理的动机52.1