本文關(guān)鍵詞：基于債務(wù)重組的盈余管理研究　出處：《遼寧大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 債務(wù)重組 公允價(jià)值 上市公司 盈余管理

【摘要】：近些年來(lái)，我國(guó)資本市場(chǎng)以及證券市場(chǎng)不斷發(fā)展，規(guī)模不斷擴(kuò)大。我國(guó)上市公司的數(shù)量增長(zhǎng)相當(dāng)迅速，隨之而來(lái)的是市場(chǎng)內(nèi)的競(jìng)爭(zhēng)日益激烈，公司面臨越來(lái)越高的風(fēng)險(xiǎn)系數(shù)，有些公司由于自身的經(jīng)營(yíng)問(wèn)題導(dǎo)致資金運(yùn)轉(zhuǎn)不暢，，最終無(wú)法承擔(dān)債務(wù)。此時(shí)，債務(wù)雙方就會(huì)同時(shí)選擇一種較為適合的方式來(lái)解決債務(wù)糾紛，即債務(wù)重組。不得不說(shuō)，債務(wù)重組這樣的方式對(duì)于我國(guó)現(xiàn)在的經(jīng)濟(jì)來(lái)說(shuō)具有很重要的意義，既可以在一定程度上改善公司存在的不合理的債務(wù)結(jié)構(gòu)，又可以規(guī)避破產(chǎn)程序，所以在20世紀(jì)末我國(guó)就頒布了專項(xiàng)準(zhǔn)則規(guī)范債務(wù)重組的有關(guān)事項(xiàng)，現(xiàn)在被社會(huì)公開(kāi)承認(rèn)的準(zhǔn)則是經(jīng)過(guò)實(shí)踐檢驗(yàn)的產(chǎn)物。但是，現(xiàn)在的債務(wù)重組準(zhǔn)則并不是最合情合理的，重新引入公允價(jià)值以及債務(wù)重組損益的確認(rèn)，使得公司似乎又有了盈余管理的空間。 盈余管理的問(wèn)題一直是人們關(guān)注的重點(diǎn)，這是因?yàn)樯鲜泄镜娜魏涡袨槎荚谟绊懼鐣?huì)各界的信息使用者。由于債務(wù)重組的準(zhǔn)則還有著一定的不完備性，這就使得公司很有可能在某些漏洞中尋找機(jī)會(huì)進(jìn)行盈余管理，典型的例子就是ST類的上市公司。這樣的上市公司常常利用類似于債務(wù)管理的機(jī)會(huì)作為翻身的利器，來(lái)達(dá)到自己的目的。 本文選取S*ST北亞公司為例，首先分別歸納總結(jié)了盈余管理和債務(wù)重組的相關(guān)理論。然后結(jié)合具體案例利用相關(guān)理論分析S*ST北亞公司是如何在債務(wù)重組的過(guò)程中進(jìn)行盈余管理的。最后利用案例分析的結(jié)果，分析上市公司進(jìn)行盈余管理的原因，并借鑒國(guó)際的先進(jìn)成果與經(jīng)驗(yàn)，給予相應(yīng)的建議，以求實(shí)際中的改進(jìn)。
[Abstract]:In recent years, the capital market and securities market in China have been developing and the scale is expanding. The number of listed companies in China has been growing rapidly, and the competition in the market has become increasingly fierce. Companies are facing increasingly high risk factors, some companies due to their own operating problems caused by the running of funds, ultimately can not afford debt. At this time. At the same time, both parties will choose a more suitable way to solve debt disputes, that is debt restructuring. We have to say, debt restructuring is of great significance to our current economy. It can not only improve the unreasonable debt structure of the company to some extent, but also avoid the bankruptcy procedure, so in 20th century, our country issued the special standard to regulate the related matters of debt restructuring. The criterion that has been publicly recognized by the society is the result of practical test. However, the current debt restructuring criterion is not the most reasonable, re-introduction of fair value and recognition of debt restructuring gains and losses. So that the company seems to have room for earnings management. The problem of earnings management has always been the focus of attention, this is because any behavior of listed companies is affecting the information users from all walks of life. Because of the debt restructuring criteria there is a certain degree of incompleteness. This makes it possible for companies to look for opportunities for earnings management in certain loopholes. A typical example is St listed companies, which often use opportunities similar to debt management as a turning tool to achieve their goals. In this paper, we choose SST North Asia Company as an example. Firstly, this paper summarizes the relevant theories of earnings management and debt restructuring, and then analyzes how SST North Asia Company carries out earnings management in the process of debt restructuring. Using the results of case studies. This paper analyzes the reasons of earnings management of listed companies, and draws lessons from international advanced achievements and experiences, and gives corresponding suggestions in order to improve in practice.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F832.51;F276.6

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