房地产上市公司盈余管理问题研究.doc

房地产上市公司盈余管理问题研究

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摘要 ：
市场机制的不断健全和完善，促进了中国资本市场的快速发展，中国证券市场近年来呈现出良好的发展态势。对于上市公司，如何在现有的会计准则和证券法等相关法律法规的制约下实现企业融资的目的成为企业最为关心的问题，盈余管理就是在这一背景下逐步形成并发展起来的。当前，随着资本市场竞争的不断加剧，上市公司的盈余管理现象越来越普遍，房地产行业作为投资相对较大的国民经济的支柱性行业，其盈余管理行为不仅对投资者的投资决策产生影响，而且影响到中国证券市场的健康发展。
本文透过国内外有关盈余管理研究的文献，对房地产行业上市公司盈余管理的问题进行研究分析。首先重点阐述盈余管理的基本理论，包括盈余管理的概念、必然性与可行性以及动机。其次概述了房地产行业发展现状及其盈余管理的手段。再次对房地产上市公司盈余管理产生的原因进行分析。最后在研究的基础上，对房地产行业上市公司盈余管理提出相关建议。
盈余管理问题的研究发展到现在，一些经典的理论基本建立，对这些理论的检验也基本完成。但是，随着经济环境的日新月异和经济业务的多样化和复杂化，盈余管理动机、手段以及程度和频率都不断地发生着变化。可以说盈余管理是一个常谈常新的话题，在今后的研究中唯有与时俱进，密切关注盈余管理的新动态，
才能够建立起一个完善的预测及解释盈余管理有关问题的理论体系，才能够更好地促进会计准则的完善性及其执行的有效性，才能够优化市场资源的配置。
关键词：房地产行业 上市公司 盈余管理


Research on Earnings Management of Listed Real Estate Companies
Abstract
The constant perfection and improvement of market mechanism in recent years prompt the quick development of the Chinese capital market， especially for the stock market. For the listed companies， the most concerned issue is how to realize the financing aim under the restriction of the current accounting standards system and the relevant regulations of the stock law， and the earnings management is gradually formed and developed under this background. At present， with the constant aggravation of competition in the capital market， the earnings management of the listed companies is increasing severely especially for the real estate industry. The excessive earnings management of the listed companies in the real estate industry will affect investors' decisions even the healthy development of the stock market.
In this paper，through the research literature on earnings management at home and abroad，the real estate industry listed company earnings management problem analysis.First focuses on the basic theory of earnings management， including the concept of earnings management，the necessity and feasibility，motives.Followed by an overview of the real estate industry development status and earnings management tool.Again for reasons listed real estate company generated earnings management analysis.Finally， based on the study of the real estate industry earnings management suggestions.
Research and development issues of earnings management to now， some of the classic theory basically established to test these theories have basically completed. However， with the economic environment and economic differences mouth crescent diverse and complex operations， earnings management motives， means， and the extent and frequency are constantly changing. It can be said often talk about earnings management is often a new topic in future studies only with the times， pay close attention to new developments in earnings management to be able to establish a complete theoretical system to predict and explain issues related to earnings management to be able to better promote the integrity and effectiveness of the implementation of the accounting standards to be able to optimize the allocation of market resources.

Keywords： real estate industry the listed company earnings management


目录
引言..................................................................................................................1
第一章 盈余管理的相关理论概述..................................................................2
1.1盈余管理的概念界定......................................................................................2
1.1.1盈余管理的概念.....................................................................................2
1.1.2盈余管理和利润操纵的区别.................................................................2
1.2盈余管理的必然性和可行性..........................................................................2
1.3盈余管理的动机..............................................................................................4
第二章 房地产类上市公司盈余管理的现状分析......................................7
2.1房地产行业的发展概况..................................................................................7
2.2房地产类上市公司盈余管理的手段..............................................................7
2.2.1调节收入的确认时间以及隐匿收入.....................................................7
2.2.2调节费用支..