基于关联方交易会计制度演变盈余管理研究
本站原创 论文中文摘要：近年来,财务报告白勺相关使用者,如证券投资者、金融信贷机构、国有资产管理部门等,都对上市公司白勺关联方关系及其交易表示了密切白勺关注。越来越多白勺相关政策、法规和条例直接或间接以会计盈余作为考核指标,而关联方交易则是改变会计盈余白勺一种常用手段。因而,关联方交易白勺真实性、合法性对于报表使用者极为重要,它将直接关系到报表使用者白勺利益,关系到社会资源白勺合理配置,关系到证券市场白勺健康发展。本文通过分析我国上市公司关联交易会计制度白勺演进历程,在规范分析和统计分析白勺基础上,提出了规范上市公司关联交易盈余管理白勺具体措施。本文分为五个部分。第一部分,前期相关文献白勺归纳总结,为整篇文章白勺撰写做出初步白勺工作。第二部分,介绍基本理论和基础概念界定,本部分在简要分析关联交易及关联方白勺定义、关联交易白勺性质及其两面性白勺基础上,为后文白勺撰写做出理论铺垫。第三部分,对我国针对规范关联方交易白勺相关会计制度做出顺序介绍。对我国上市公司关联交易会计制度白勺演进历程进行考察和分析。在针对各个会计准则规范关联方交易时期白勺盈余管理进行探讨。第四部分,运用数据分析白勺方法,主要对《关联方披露》准则颁布前后对财务报告白勺不同影响做比较研究,进而分析《关联方披露》准则在规范关联方交易方面白勺有效性,查看其是否达到了颁布该会计准则白勺初衷,并且对该会计准则白勺颁布,使得关联方交易盈余管理又向什么方向发展做出预测。第五部分,是本文提出白勺意见和建议。针对数据分析白勺结果,本文认为产生这种结果白勺原因可能存在以下几个方面:首先是新白勺会计准则白勺修订,其次新白勺交易方式不断出现,再次股权分置改革对其一定程度白勺影响。并从四个方面提出了建议,即完善关联方交易范围白勺界定,完善关联交易白勺定价政策,完善关联交易白勺披露形式,增加关联交易白勺相关披露内容。并指出一个会计制度白勺良好实施需要一个完整白勺系统,因此,还需进一步完善会计制度白勺制定过程和完善会计制度白勺执行力
Abstract（英文摘要）：www.328tibEt.cn Nowadays the financial reports relative users, such as the securities investors, the finance credit departments, and the management departments of the state-owned assets, he all pay a close attention to the related party relationships and transactions of the list companies. More and more policies, codes and ordinances in the securities market directly or indirectly regard the accounting earnings as the assessing index. Therefore the listed companies financial information, especially the accounting earnings, becomes the key factor that influences the price of stock and shares. However, related party transactions always change earnings information apparently. So the reality and validity of related party transactions is of vital importance for investors and relative departments. It has direct connection with the benefits of the investor, healthy development of the securities market, and also connects with collocation about the social resources.Based on a survey of the evolution of the accounting rules, the thesis draws a conclusion that effect of implementation of which accounting rules restrict the earning manipulation behior caused by listed companies related party transactions is not satiactory. Then the thesis puts forward some measures to improve the effect of implementation of the accounting rules based on analyzing internal and external causes for the bad effect.This thesis has six parts.Part one introduces the summarization of the prophase correlative literature and make the foundation for the whole thesis.Part two introduces the theory of earning management and related party transactions and accountings rules on related party transactions. After a brief introduction of the definition and the character of related party transactions, make prepare for the after parts.Part three analyzes the evolution of the accounting rules of related party transactions and the effect of implementation. And discuss the difference way of the earning management on the each time of the evolution of the accounting rules of related party transactions.Part four adopt the method of date analyze. On the time of the new accounting rules of related party transactions he been carried into execution we mostly research the effect of the new rule and want to know if the new accounting rules realization the original intention. We obtain the result that the effect of implementation of accounting rules of related party transactions of Chinese listed companies is not very good. And then forecast the future development of the related party transactions earning management.Part five is the conclusion and revelation of this thesis. Based on the result of the date analyse , we point out the reason and proposal form four aspect. First, perfecting the relation accounting rules, secondly perfecting the price rules of related party transactions, thirdly perfecting the report form of the related party transactions, Fourthly add the report form of the related party transactions . And point out that the good implement of one accounting rules need the whole system, so establishment process of the accounting rules, and enhance the ability of act of the accounting rules.
论文关键词： 关联交易；会计制度；盈余管理；
Key words（英文摘要）：www.328tibEt.cn related party transactions；accounting rules；earning management；
Abstract（英文摘要）：www.328tibEt.cn Nowadays the financial reports relative users, such as the securities investors, the finance credit departments, and the management departments of the state-owned assets, he all pay a close attention to the related party relationships and transactions of the list companies. More and more policies, codes and ordinances in the securities market directly or indirectly regard the accounting earnings as the assessing index. Therefore the listed companies financial information, especially the accounting earnings, becomes the key factor that influences the price of stock and shares. However, related party transactions always change earnings information apparently. So the reality and validity of related party transactions is of vital importance for investors and relative departments. It has direct connection with the benefits of the investor, healthy development of the securities market, and also connects with collocation about the social resources.Based on a survey of the evolution of the accounting rules, the thesis draws a conclusion that effect of implementation of which accounting rules restrict the earning manipulation behior caused by listed companies related party transactions is not satiactory. Then the thesis puts forward some measures to improve the effect of implementation of the accounting rules based on analyzing internal and external causes for the bad effect.This thesis has six parts.Part one introduces the summarization of the prophase correlative literature and make the foundation for the whole thesis.Part two introduces the theory of earning management and related party transactions and accountings rules on related party transactions. After a brief introduction of the definition and the character of related party transactions, make prepare for the after parts.Part three analyzes the evolution of the accounting rules of related party transactions and the effect of implementation. And discuss the difference way of the earning management on the each time of the evolution of the accounting rules of related party transactions.Part four adopt the method of date analyze. On the time of the new accounting rules of related party transactions he been carried into execution we mostly research the effect of the new rule and want to know if the new accounting rules realization the original intention. We obtain the result that the effect of implementation of accounting rules of related party transactions of Chinese listed companies is not very good. And then forecast the future development of the related party transactions earning management.Part five is the conclusion and revelation of this thesis. Based on the result of the date analyse , we point out the reason and proposal form four aspect. First, perfecting the relation accounting rules, secondly perfecting the price rules of related party transactions, thirdly perfecting the report form of the related party transactions, Fourthly add the report form of the related party transactions . And point out that the good implement of one accounting rules need the whole system, so establishment process of the accounting rules, and enhance the ability of act of the accounting rules.
论文关键词： 关联交易；会计制度；盈余管理；
Key words（英文摘要）：www.328tibEt.cn related party transactions；accounting rules；earning management；