毕业论文《夏新电子盈余管理的调查分析》.doc

毕业论文《夏新电子盈余管理的调查分析》


摘 要

　　　随着证券市场的发展，盈余管理问题日渐成为会计理论界研究的热点之一。由于经济体制的改革、资本市场的发展以及有关会计法规的变化，过度的盈余管理己造成了严重的会计信息失真，成为全社会关注的焦点。企业会计信息质量的高低直接影响着投资人、债权人及社会公众的利益，直接关系着整个国家的经济的健康发展。
　　　盈余管理是一种合法行为，但它也有两面性，过度的盈余管理也会给企业、社会，乃至整个国家带来损害，因此，如何防范企业管理当局进行过度盈余管理己成为当前国家监管的重点。本文介绍了盈余管理的基本理论，对盈余管理的具体动因做了简单的论述，并从上市公司最现实也是最实际的角度出发阐述了如何运用盈余管理。然后用实证的分析方法研究盈余管理行为的影响，以考察中国上市公司盈余管理的现状。最后提出了相应的治理方案。并从中性的角度看待盈余管理行为，合理规范我国企业的盈余管理行为，引导企业采用合理的方法调节盈余以达到自身的良性发展，也能同时促进我国证券市场健康发展，也是有利于我国的经济良性发展的。
　　　
　　　关键字：盈余管理；会计信息；夏新电子；

　　 Abstract
　　　With the development of the securities market, the topic about earnings management has drawn more attentions among Chinese theorists. Because of the economic reform, development of capital market and the accounting reform, the spread of earnings management has caused accounting information inconsistent with the facts. Which has become the point at issue? The quality of accounting information plays a very important role in well-ordered development of a country and the profit of creditors investors and even publics.
　　　Earnings management is a legal behavior, but it has dual character. Excessive earnings management is harmful to enterprise and to society. So how to keep watch excessive earnings management is the focus of country supervise and control. This thesis analyses the problem from different angles including accountancy, economy, management homology etc. This thesis introduces influencing factors of earnings management. And detect earnings management from the investors’ most realistic and practical point of view. This thesis aims to study earnings management of listed companies of China by the method of empirical research, so as to conclude on the current situation of earnings management of listed companies of China. This thesis also has given us a format of rule of property right, including building an internal accountant monitoring system and rules, consummating management system, basing the external monitoring system, bettering accountancy system and rules, improving the quality of accountants especially in the ethic of occupation. The concluding section of this thesis summarizes the whole thesis. And earnings management behavior from the sexual point of view, a reasonable specification of the earnings management of Chinese enterprises, guide enterprises to adopt a reasonable method to adjust the surplus in order to achieve a benign development, while promoting the healthy development of China's securities market, is also conducive to China's economic development.
　　　
　　　Key words：Earnings management; Accounting information; Amoi electronic
　　　目 录
1.引 言 1
2.盈余管理的基本理论 2
2.1国内研究现状 2
2.2理论基础 2
2.3盈余管理的动因 4
3.夏新电子简介 4
3.1夏新的发展概况 4
3.2夏新电子的主营业务 5
3.3夏新所在电子行业的特征 6
4.夏新电子盈余管理方式分析 7
4.1销售收入分析 7
4.2平均利润率变动分析 7
4.3期间费用 8
4.4夏新电子盈余管理方式的分析 8
5.治理上市公司盈余管理的措施 11
5.1内部治理的措施 11
5.2外部治理的措施 12
6.结语 13
参考文献 15
致   谢 16