毕业论文 上市公司盈余管理问题研究.doc
约27页DOC格式手机打开展开
毕业论文 上市公司盈余管理问题研究,内 容 摘 要2008年下半年，国内经济受到全球金融危机的冲击，众多上市公司的业绩受到了影响，这种影响一方面体现在了企业的主营收入上，同时也体现在了巨额的资产减值损失上。因此，资产减值问题再次成为会计理论界和实务界关注的焦点。在金融危机的环境下如何完善准则，合理计提资产减值，使之真实反映资产的价值，防范风险成为当前亟待...
内容介绍
此文档由会员 ljjwl8321 发布
内 容 摘 要
2008年下半年，国内经济受到全球金融危机的冲击，众多上市公司的业绩受到了影响，这种影响一方面体现在了企业的主营收入上，同时也体现在了巨额的资产减值损失上。因此，资产减值问题再次成为会计理论界和实务界关注的焦点。在金融危机的环境下如何完善准则，合理计提资产减值，使之真实反映资产的价值，防范风险成为当前亟待解决的问题。
本文将研究的重点放在存货减值问题上，利用网络数据库收集了 2006-2008年上市公司的财务数据作为研究样本，运用规范分析、案例分析和实证分析的方法，研究了在国际金融危机的环境下，存货减值的会计政策对上市公司盈余管理的影响。
本文分为理论和实证两个部分， 理论部分主要分析了资产减值的理论基础、确认和计量方面的问题以及利用存货减值进行盈余管理的手段和动机。实证部分主要是描述性统计和利用 EXCEL 进行图表分析，得出以下结论：首先，存货跌价准备的计提与转回有较强的行业特性；其次，新会计准则的实施有助于压缩上市公司利用存货跌价准备进行盈余管理的空间，提高了会计报表的中反映的资产的质量，但是从案例分析中我们也看到，由于报表披露不够详细，上市公司计提存货跌价准备是否完全客观仍然有待考察。
关键词： 资产减值准备 存货跌价准备 盈余管理 制造业
Earnings Management Research of Listed Companies
Abstract
Second half of 2008, the domestic economy had been impact of the global financial crisis, performance of great many listed companies had been affected. This effect was not only reflected in the main income of the enterprise, but also was reflected in the huge loss on impairment of assets. Therefore, the issue of asset impairment became a focus of accounting theory profession and accounting practitioners’ attention. During the financial crisis, how to improve the standards and reasonable Extraction for impairment of assets to reflect the true value of assets and guard against the risks become problems to be solved.
This paper will focus on the study of the issue of impairment of inventory. The financial data of listed companies from 2006 to 2008, as a research sample, is collected by using network database. By using normative analysis method, case studies method and empirical analysis method, it studies that how does the accounting policy of stock write-down effect the earnings management of listed companies in the international financial crisis environment.
This paper is divided into two parts that is theoretical part and empirical part. It analyses the theoretical basis for impairment of assets; recognition and measurement issues; the method and motivation of earnings management by using the impairment of inventory in the theoretical part. Finally, on the basis of the results of the study ,thispaper proposes some suggestions on how to prevent listed companies manage earning by using assets impairment in China. By using EXCEL and statistics analysis, we got some conclusions: Firstly, the accrual and back of stock write-down shows strong industry characteristics; Secondly, the implementation of new accounting standards has a significant restrictive influence on the behavior of earning management by using assets impairment which have improved the quality of the assets in the accounting statements. Actually, we can see that listed companies accrue or back impairment of stock remains to be inspection since the disclosure statement is not detailed enough.
Key words: Impairment of assets Provision for obsolete stocks Earnings management Manufacturing
目录
序言 1
一、存货减值的研究 2
（一） 存货减值的理论基础 2
1、基于资产的定义 2
2、计提资产减值准备符合决策有用观的会计目标 3
3、计提资产减值准备符合谨慎性原则 3
（二）存货的期末计量 4
1、存货期末价值的确定 4
2、存货跌价准备的计提标准 6
3、存货跌价准备计提后的转回 6
4、存货期末价值的账务处理 7
二、 存货减值与盈余管理分析 7
（一）盈余管理的理论 7
（二）盈余管理的特点 8
（三）《存货》准则、《资产减值准备》准则对上市公司盈余管理的影响 9
1、《存货》准则对盈余管理的影响 9
2、《资产减值准备》准则对盈余管理的影响 10
（四）盈余管理存在的利与弊 11
1、盈余管理的消极作用 11
2、盈余管理的积极作用 12
三、我国上市公司利用存货跌价准备进行盈余管理的手段 13
（一）变更存货计价方法 13
（二）利用可变现净值有目的的计提存货跌价准备 14
（三）利用关联交易 14
四、存货跌价准备对上市公司盈余管理影响的实证研究 14
（一）样本的选取 14
（二）描述性统计 15
1、不同行业减值提取情况分析 15
2、不同行业的存货跌价准备计提与转回分析 17
3、不同行业的存货跌价准备计提与转回对净利润的影响分析 18
4、小结 19
（三）案例分析 19
结论 21
参 考 文 献 22
2008年下半年，国内经济受到全球金融危机的冲击，众多上市公司的业绩受到了影响，这种影响一方面体现在了企业的主营收入上，同时也体现在了巨额的资产减值损失上。因此，资产减值问题再次成为会计理论界和实务界关注的焦点。在金融危机的环境下如何完善准则，合理计提资产减值，使之真实反映资产的价值，防范风险成为当前亟待解决的问题。
本文将研究的重点放在存货减值问题上，利用网络数据库收集了 2006-2008年上市公司的财务数据作为研究样本，运用规范分析、案例分析和实证分析的方法，研究了在国际金融危机的环境下，存货减值的会计政策对上市公司盈余管理的影响。
本文分为理论和实证两个部分， 理论部分主要分析了资产减值的理论基础、确认和计量方面的问题以及利用存货减值进行盈余管理的手段和动机。实证部分主要是描述性统计和利用 EXCEL 进行图表分析，得出以下结论：首先，存货跌价准备的计提与转回有较强的行业特性；其次，新会计准则的实施有助于压缩上市公司利用存货跌价准备进行盈余管理的空间，提高了会计报表的中反映的资产的质量，但是从案例分析中我们也看到，由于报表披露不够详细，上市公司计提存货跌价准备是否完全客观仍然有待考察。
关键词： 资产减值准备 存货跌价准备 盈余管理 制造业
Earnings Management Research of Listed Companies
Abstract
Second half of 2008, the domestic economy had been impact of the global financial crisis, performance of great many listed companies had been affected. This effect was not only reflected in the main income of the enterprise, but also was reflected in the huge loss on impairment of assets. Therefore, the issue of asset impairment became a focus of accounting theory profession and accounting practitioners’ attention. During the financial crisis, how to improve the standards and reasonable Extraction for impairment of assets to reflect the true value of assets and guard against the risks become problems to be solved.
This paper will focus on the study of the issue of impairment of inventory. The financial data of listed companies from 2006 to 2008, as a research sample, is collected by using network database. By using normative analysis method, case studies method and empirical analysis method, it studies that how does the accounting policy of stock write-down effect the earnings management of listed companies in the international financial crisis environment.
This paper is divided into two parts that is theoretical part and empirical part. It analyses the theoretical basis for impairment of assets; recognition and measurement issues; the method and motivation of earnings management by using the impairment of inventory in the theoretical part. Finally, on the basis of the results of the study ,thispaper proposes some suggestions on how to prevent listed companies manage earning by using assets impairment in China. By using EXCEL and statistics analysis, we got some conclusions: Firstly, the accrual and back of stock write-down shows strong industry characteristics; Secondly, the implementation of new accounting standards has a significant restrictive influence on the behavior of earning management by using assets impairment which have improved the quality of the assets in the accounting statements. Actually, we can see that listed companies accrue or back impairment of stock remains to be inspection since the disclosure statement is not detailed enough.
Key words: Impairment of assets Provision for obsolete stocks Earnings management Manufacturing
目录
序言 1
一、存货减值的研究 2
（一） 存货减值的理论基础 2
1、基于资产的定义 2
2、计提资产减值准备符合决策有用观的会计目标 3
3、计提资产减值准备符合谨慎性原则 3
（二）存货的期末计量 4
1、存货期末价值的确定 4
2、存货跌价准备的计提标准 6
3、存货跌价准备计提后的转回 6
4、存货期末价值的账务处理 7
二、 存货减值与盈余管理分析 7
（一）盈余管理的理论 7
（二）盈余管理的特点 8
（三）《存货》准则、《资产减值准备》准则对上市公司盈余管理的影响 9
1、《存货》准则对盈余管理的影响 9
2、《资产减值准备》准则对盈余管理的影响 10
（四）盈余管理存在的利与弊 11
1、盈余管理的消极作用 11
2、盈余管理的积极作用 12
三、我国上市公司利用存货跌价准备进行盈余管理的手段 13
（一）变更存货计价方法 13
（二）利用可变现净值有目的的计提存货跌价准备 14
（三）利用关联交易 14
四、存货跌价准备对上市公司盈余管理影响的实证研究 14
（一）样本的选取 14
（二）描述性统计 15
1、不同行业减值提取情况分析 15
2、不同行业的存货跌价准备计提与转回分析 17
3、不同行业的存货跌价准备计提与转回对净利润的影响分析 18
4、小结 19
（三）案例分析 19
结论 21
参 考 文 献 22
