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上市公司盈余管理规范化的研究

论文中文摘要:盈余管理是管理当局迫于相关利益集团对其盈利预期的压力,在会计准则和会计制度允许的范围内,选择最有利的会计政策或控制应计项目,以寻求有利于己的财务结果。本文在国内外学者对盈余管理大量实证研究的基础上分别从我国法律法规、会计准则和会计制度、证券监管部门、注册会计师职业规范体系、关联方交易、资产重组等角度探讨了如何对上市公司盈余管理现象的规范。 盈余管理主要利用职业判断和规划交易,在可操纵性应计利润上做文章。我国上市公司盈余管理的手段概括起来包括滥用谨慎性原则不规范计提八项资产减值准备、滥用费用的确认和计量、收入的不当确认或虚假确认、关联方交易、资产重组以及会计政策、会计估计变更和会计差错更正等等。盈余管理现象严重地降低了财务报表信息的可靠性,增加了上市公司的发展风险,损害了投资者、债权人与国家的利益。因此,必须有健全有效的公司财务报告的披露机制、执法严明的证券监管体系、质量一流的注册会计师队伍和理性预期的外部决策人士,才能在不同层面上限制盈余管理现象的恶化
Abstract(英文摘要): Earnings Management is a behavior conducted by management personnel to maximize some certain benefits that chose accounting policy or control discretionary accruals within the limits of accounting standard and accounting principle in order to change the financial results. The article discusses how to regularize earnings management of Chinese listed company with the separate viewpoints of law; accounting standard; accounting principle; security supervisor committee; professional criteria of Certificated Public Accountants; related party transactions and assets restructuring.Management personnel use the professional judgment and manipulate transaction to change the discretionary accruals in order to conduct earnings management, including misusing the principle of prudence to make the provision wrongly for impairment loss of eight assets; recognize expenditure of revenue wrongly; changes in accounting policies and accounting estimates and corrections of accounting errors; related party transactions; assets restructuring etc. Earnings management lessens authenticity seriously, increases the development risk of Chinese listed company, and decreases the profits of investors, creditors and the government. So we should take such measures as perfecting accounting information disclosure system, perfecting the security market regulations, optimizing accounting regulations, rationalizing the management structure of listed companies, and increase the independence of Certified Public Accountants.


论文关键词: 上市公司; 盈余管理; 规范化;
Key words(英文摘要): Listed Company; Earnings Management; Normalize;
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    论文中文摘要:盈余管理是管理当局迫于相关利益集团对其盈利预期的压力,在会计准则和会计制度允许的范围内,选择最有利的会计政策或控制应计项目,以寻求有利于己的财务结果。本文在国内外学者对盈余管理大量实证研究的
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