烟台xx股份有限公司盈余管理中存在的问题分析毕业论文.doc
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烟台xx股份有限公司盈余管理中存在的问题分析毕业论文,摘要自20世纪80年代开始,西方财务理论界致力于盈余管理的研究,这一问题已成为现代会计理论研究的重点领域之一。盈余管理不仅仅是会计行为,也是一种管理行为,要想控制盈余管理就必须从根源上抓起。由于盈余管理的对象是会计信息,而会计信息与公司治理有着密切的联系,充分、完善的会计信息系统在减少信息不对称、控制逆向选择及道德风险...
内容介绍
此文档由会员 白痴学东西 发布
摘要
自20世纪80年代开始,西方财务理论界致力于盈余管理的研究,这一问题已成为现代会计理论研究的重点领域之一。盈余管理不仅仅是会计行为,也是一种管理行为,要想控制盈余管理就必须从根源上抓起。由于盈余管理的对象是会计信息,而会计信息与公司治理有着密切的联系,充分、完善的会计信息系统在减少信息不对称、控制逆向选择及道德风险方面发挥着重要作用,使公司治理能够有效运作,社会资源得到有效配置;同时公司治理是一种规范公司所有利益相关者之间权、责、利关系的一种制度安排,其健全与否直接影响着上市公司与资本市场的健康发展,其完善程度同时制约着上市公司的会计信息质量。
随着我国市场经济的不断发展，已经出现大量的盈余管理行为。尤其随着经济体制改革的逐步深入，盈余管理已成为我国证券市场不容忽视的、具有普遍性的现象，过度的盈余管理会给企业、社会，乃至整个国家带来严重的危害，为此立足我国国情，深入研究我国上市公司盈余管理行为是非常必要的。加强对上市公司盈余管理的研究，对提高上市公司会计信息质量和改善证券市场资源优化配置功能有着十分重要的意义。
本文对我国上市公司的盈余管理进行了研究，首先阐述了盈余管理的基本理论，和我国上市公司盈余管理的动因，然后分析了烟台xx股份有限公司盈余管理现状，指出烟台xx股份有限公司盈余管理中存在的问题，最后针对公司盈余管理中存在的问题提出相应对策。
关键词 上市公司 盈余管理 关联交易
Abstract
Since the 80's of the 20'thcentury, the western financial academics have payed special attention to the research of earnings management. The issue has becomes one of the significant topics of today's positive accounting research. Earning management is not only accounting behavior, but management behavior, so we should control Earning management from its. Dude to the natural relationship between the information of accounting earning and corporate governance structure, the ample and perfect accounting information plays a significant role in reducing the asymmetry of information and the controlling of reverse option as well as that of moral risk，which leads to a situation that corporate governance works efficiently and social resource is distributed properly. Moreover, corporate governance structure is a kind of regulation and arrangement，which manages and controls the running of organizations weather it is sound or not has a direct impact on the development of listed companies and capital market. A the same time，it’s perfect extent influences the quality of listed company’s accounting earnings information.
With the continuous development of market economy, has emerged a large number of earnings management behavior. Especially in the wake of the gradual deepening of economic restructuring, earnings management has become China's securities market can not be ignored, with the universality of the phenomenon of earnings management will be over-enterprises, social, and even the whole country have a serious harm, for a foothold in China conditions, in-depth study on earnings management of listed companies in China is a very necessary act. Earnings of listed companies to enhance the management of research, to improve the quality of accounting information of listed companies and improve the function of securities markets optimize the allocation of resources is very important.
This article of our earnings management of listed companies have been studied, first of all on the basic theory of earnings management and earnings management of listed companies in China's motives, and then an analysis of earnings management Yantai Spandex Co., Ltd. the status quo, that the Yantai Spandex Co., Ltd. earnings management problems that exist in the final against the company earnings management problems that exist in the corresponding response.
Key words Earnings management Listed companies Connected transaction
目 录
摘要 I
Abstract II
第1章 绪论 1
1.1研究的背景和意义 1
1.2国内外研究现状 2
1.2.1国外研究现状 2
1.2.2国内研究现状 3
1.3本文主要研究内容 5
第2章盈余管理的相关理论 6
2.1盈余管理的概念 6
2.2盈余管理的基本特征 7
2.3盈余管理的动机 8
2.5 盈余管理的类型 10
第3章 烟台XX股份有限公司盈余管理中存在的问题 12
3.1公司简介 12
3.2烟台XX股份有限公司盈余管理中使用的方法 12
3.2.1利用关联交易进行盈余管理 12
3.2.2利用费用调节利润 13
3.2.3利用资产重组进行盈余管理 14
3.3烟台XX股份有限公司公司盈余管理中存在的问题 15
第4章 烟台XX股份有限公司盈余管理的对策 18
4.1明晰产权并设计有效的约束机制 18
4.2规范公司治理结构 18
4.3完善财务信息披露 20
4.4加强审计监控 21
4.4提高市场参与者素质 22
结束语 23
致谢 24
参考文献 25
附录1 27
附录2 32
自20世纪80年代开始,西方财务理论界致力于盈余管理的研究,这一问题已成为现代会计理论研究的重点领域之一。盈余管理不仅仅是会计行为,也是一种管理行为,要想控制盈余管理就必须从根源上抓起。由于盈余管理的对象是会计信息,而会计信息与公司治理有着密切的联系,充分、完善的会计信息系统在减少信息不对称、控制逆向选择及道德风险方面发挥着重要作用,使公司治理能够有效运作,社会资源得到有效配置;同时公司治理是一种规范公司所有利益相关者之间权、责、利关系的一种制度安排,其健全与否直接影响着上市公司与资本市场的健康发展,其完善程度同时制约着上市公司的会计信息质量。
随着我国市场经济的不断发展，已经出现大量的盈余管理行为。尤其随着经济体制改革的逐步深入，盈余管理已成为我国证券市场不容忽视的、具有普遍性的现象，过度的盈余管理会给企业、社会，乃至整个国家带来严重的危害，为此立足我国国情，深入研究我国上市公司盈余管理行为是非常必要的。加强对上市公司盈余管理的研究，对提高上市公司会计信息质量和改善证券市场资源优化配置功能有着十分重要的意义。
本文对我国上市公司的盈余管理进行了研究，首先阐述了盈余管理的基本理论，和我国上市公司盈余管理的动因，然后分析了烟台xx股份有限公司盈余管理现状，指出烟台xx股份有限公司盈余管理中存在的问题，最后针对公司盈余管理中存在的问题提出相应对策。
关键词 上市公司 盈余管理 关联交易
Abstract
Since the 80's of the 20'thcentury, the western financial academics have payed special attention to the research of earnings management. The issue has becomes one of the significant topics of today's positive accounting research. Earning management is not only accounting behavior, but management behavior, so we should control Earning management from its. Dude to the natural relationship between the information of accounting earning and corporate governance structure, the ample and perfect accounting information plays a significant role in reducing the asymmetry of information and the controlling of reverse option as well as that of moral risk，which leads to a situation that corporate governance works efficiently and social resource is distributed properly. Moreover, corporate governance structure is a kind of regulation and arrangement，which manages and controls the running of organizations weather it is sound or not has a direct impact on the development of listed companies and capital market. A the same time，it’s perfect extent influences the quality of listed company’s accounting earnings information.
With the continuous development of market economy, has emerged a large number of earnings management behavior. Especially in the wake of the gradual deepening of economic restructuring, earnings management has become China's securities market can not be ignored, with the universality of the phenomenon of earnings management will be over-enterprises, social, and even the whole country have a serious harm, for a foothold in China conditions, in-depth study on earnings management of listed companies in China is a very necessary act. Earnings of listed companies to enhance the management of research, to improve the quality of accounting information of listed companies and improve the function of securities markets optimize the allocation of resources is very important.
This article of our earnings management of listed companies have been studied, first of all on the basic theory of earnings management and earnings management of listed companies in China's motives, and then an analysis of earnings management Yantai Spandex Co., Ltd. the status quo, that the Yantai Spandex Co., Ltd. earnings management problems that exist in the final against the company earnings management problems that exist in the corresponding response.
Key words Earnings management Listed companies Connected transaction
目 录
摘要 I
Abstract II
第1章 绪论 1
1.1研究的背景和意义 1
1.2国内外研究现状 2
1.2.1国外研究现状 2
1.2.2国内研究现状 3
1.3本文主要研究内容 5
第2章盈余管理的相关理论 6
2.1盈余管理的概念 6
2.2盈余管理的基本特征 7
2.3盈余管理的动机 8
2.5 盈余管理的类型 10
第3章 烟台XX股份有限公司盈余管理中存在的问题 12
3.1公司简介 12
3.2烟台XX股份有限公司盈余管理中使用的方法 12
3.2.1利用关联交易进行盈余管理 12
3.2.2利用费用调节利润 13
3.2.3利用资产重组进行盈余管理 14
3.3烟台XX股份有限公司公司盈余管理中存在的问题 15
第4章 烟台XX股份有限公司盈余管理的对策 18
4.1明晰产权并设计有效的约束机制 18
4.2规范公司治理结构 18
4.3完善财务信息披露 20
4.4加强审计监控 21
4.4提高市场参与者素质 22
结束语 23
致谢 24
参考文献 25
附录1 27
附录2 32
