本文選題：盈余管理　切入點：應(yīng)計利潤　出處：《安徽大學(xué)》2017年碩士論文

【摘要】：在會計準(zhǔn)則制定的過程中,為了使會計信息更加準(zhǔn)確真實的反應(yīng)企業(yè)的盈余狀況,會計準(zhǔn)則制定者考慮了會計準(zhǔn)則應(yīng)用的靈活性,給予了會計準(zhǔn)則使用者一定的選擇空間,但同時也給盈余管理提供了空間。盈余管理產(chǎn)生的本質(zhì)是為了改善企業(yè)的會計信息質(zhì)量,但是在其發(fā)展過程中很多上市公司為了實現(xiàn)自身利益最大化,采取了過度的盈余管理行為。過度的盈余管理往往會成為利潤操縱誤導(dǎo)外部利益相關(guān)者的投資決策,影響資本市場的有效配置,危害社會資金安全。本文采用案例研究的方法,對上市公司M公司2015年的盈余情況進(jìn)行分析,發(fā)現(xiàn)M公司進(jìn)行了盈余管理。本文分為五部分:第一部分為緒論,介紹了本文的研究背景與研究意義,并從盈余管理的動機(jī)與手段方面梳理總結(jié)了國內(nèi)外學(xué)者的研究文獻(xiàn)及研究成果。盈余管理分為應(yīng)計盈余管理和真實盈余管理,本文的研究方向為應(yīng)計盈余管理。第二部分為相關(guān)理論基礎(chǔ)介紹,本部分首先介紹了盈余管理是在有效市場理論、信息不對稱理論、理性經(jīng)濟(jì)人理論背景下產(chǎn)生的,并對盈余管理的相關(guān)概念進(jìn)行總結(jié),明確了本文對盈余管理的界定,同時對應(yīng)計盈余管理的計量進(jìn)行了簡要評述。第三部分為案例描述,該部分首先對行業(yè)背景進(jìn)行簡要分析,然后介紹了 M公司基本情況,并對M公司計提存貨跌價準(zhǔn)備的相關(guān)情況進(jìn)行簡要分析,提出了 M公司可能進(jìn)行了盈余管理的猜想。第四部分為案例分析,該部分首先通過對M公司2015年第二季度至2016年第二季度應(yīng)計利潤的計算及比較分析,得出M公司進(jìn)行了向下的盈余管理。在對M公司利潤構(gòu)成進(jìn)行分析的基礎(chǔ)上逐步確定M公司主要通過計提存貨跌價準(zhǔn)備的手段進(jìn)行盈余管理。最后根據(jù)該盈余管理行為對M公司的影響以及M公司近一年來的主要事項分析得出M公司進(jìn)行盈余管理的主要動機(jī)為:股權(quán)分配動機(jī)、限售解禁動機(jī)。第五部分為相應(yīng)的對策及建議,該部分在本文理論基礎(chǔ)與案例分析的基礎(chǔ)上發(fā)現(xiàn)會計政策以及披露政策的不足,是公司進(jìn)行盈余管理的根本原因,本文針對這一原因向監(jiān)管部門和會計準(zhǔn)則制定者提出了相應(yīng)建議:加快股票發(fā)行制度改革,改變上市是稀缺資源的現(xiàn)狀;充分細(xì)化信息披露制度,減少盈余管理空間;加大監(jiān)管與處罰力度,增加盈余管理成本;會計準(zhǔn)則制定者審慎給予會計判斷空間,減少盈余管理空間。
[Abstract]:In the process of establishing accounting standards, in order to make the accounting information more accurate and true to reflect the earnings situation of enterprises, the accounting standard setters considered the flexibility of the application of accounting standards, and gave the users of accounting standards a certain choice space.But it also provides room for earnings management.The essence of earnings management is to improve the quality of accounting information, but in the process of its development, many listed companies take excessive earnings management behavior in order to maximize their own interests.Excessive earnings management will often become profit manipulation mislead external stakeholders' investment decisions, affect the effective allocation of capital markets, harm the security of social funds.In this paper, a case study is used to analyze the earnings of M Company in 2015, and it is found that M Company carries out earnings management.This paper is divided into five parts: the first part is the introduction, introduces the research background and significance of this paper, and summarizes the domestic and foreign scholars' research literature and research results from the motivation and means of earnings management.Earnings management is divided into accrual earnings management and real earnings management.The second part is the introduction of relevant theories. This part first introduces the earnings management under the background of efficient market theory, information asymmetry theory, rational economic man theory, and summarizes the relevant concepts of earnings management.The definition of earnings management is clarified, and the measurement of accrual earnings management is briefly reviewed.The third part is the case description, this part first briefly analyzes the background of the industry, then introduces the basic situation of M company, and briefly analyzes the relevant situation of the preparation of M company's inventory falling price.This paper puts forward the conjecture that M Company may carry out earnings management.The fourth part is a case study. Firstly, through the calculation and comparative analysis of M Company's accrual profit from the second quarter of 2015 to the second quarter of 2016, it is concluded that M Company carries on the downward earnings management.On the basis of analyzing the profit composition of M Company, it is gradually determined that M Company carries out earnings management mainly by means of preparing for inventory falling price.Finally, according to the influence of the earnings management behavior on M Company and the main items of M Company in the past year, it is concluded that the main motivation for M Company to carry out earnings management is: the motivation of share allocation and the motive of lifting restrictions on sales.The fifth part is the corresponding countermeasure and the suggestion, this part in this article theory foundation and the case analysis foundation discovers the accounting policy and the disclosure policy insufficiency, is the fundamental reason which the company carries on the earnings management.For this reason, this paper puts forward corresponding suggestions to regulators and accounting standard-setters: speeding up the reform of the stock issuance system, changing the status quo that listing is a scarce resource, fully refining the information disclosure system and reducing the space for earnings management;Strengthen the supervision and punishment, increase the cost of earnings management, and the accounting standard setters carefully give accounting judgment space, reduce earnings management space.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.72;F406.7

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本文編號：1701025