本文選題：金融行業(yè) + 在職消費(fèi)�。� 參考：《西華大學(xué)》2017年碩士論文

【摘要】：在財(cái)務(wù)會(huì)計(jì)領(lǐng)域的研究中,盈余管理已經(jīng)成為一個(gè)熱門話題,國內(nèi)外學(xué)者越來越熱衷于堅(jiān)持對(duì)盈余管理的研究。經(jīng)過深入的研究分析,產(chǎn)生盈余管理有兩個(gè)必要條件:一個(gè)是指契約摩擦,另一個(gè)是指溝通摩擦。如果委托人和代理人之間沒有產(chǎn)生摩擦,雙方之間的溝通也完全透明,那么委托人能夠充分了解并且能夠使用信息,信息不對(duì)稱的情況就不會(huì)發(fā)生,盈余管理也就不可能存在。金融行業(yè)是一個(gè)關(guān)系國計(jì)民生的特殊行業(yè),在各國一直都占據(jù)著重要地位。我國是世界上最大的儲(chǔ)蓄國,金融在我國的地位舉足輕重,隨著國內(nèi)經(jīng)濟(jì)實(shí)力的不斷增強(qiáng),國民經(jīng)濟(jì)得到突飛猛進(jìn)的發(fā)展,金融業(yè)變得越來越有影響力。然而無論是哪一個(gè)行業(yè)都存在著在職消費(fèi)和盈余管理的行為,雖然近年來有大量文獻(xiàn)研究在職消費(fèi),同時(shí)也有不少的文獻(xiàn)致力于研究盈余管理,但是研究在職消費(fèi)和盈余管理的關(guān)系的文獻(xiàn)非常的少,同時(shí)研究金融行業(yè)在職消費(fèi)與盈余管理關(guān)系的成果更是幾乎空白。從上個(gè)世紀(jì)80年代開始,盈余管理成為了國內(nèi)外研究的一門熱點(diǎn)課題,溝通摩擦和契約摩擦是產(chǎn)生盈余管理的原因。由于股東和管理層之間產(chǎn)生了契約摩擦,溝通交流不透明,股東不能充分了解和掌握有用的信息,盈余管理在信息不對(duì)稱的情況下產(chǎn)生。上市公司通過隨意選擇、變更和利用會(huì)計(jì)政策來操縱應(yīng)計(jì)利潤,損害了中小股東的利益,對(duì)中小投資者造成了巨大的損失,影響了資本市場(chǎng)的健康發(fā)展。金融行業(yè)已經(jīng)成為國民經(jīng)濟(jì)的重要組成部分,其在職消費(fèi)、盈余管理等問題亦存在,且漸漸引起人們關(guān)注。金融行業(yè)上市公司高管在職消費(fèi)和盈余管理之間有著密切的聯(lián)系。當(dāng)高管不滿足于自己的固定薪酬的時(shí)候,就會(huì)選擇在職消費(fèi)來提高自己的收益,追求自身效益最大化,這就有損了公司的利益和效益,這個(gè)時(shí)候高管為了粉飾報(bào)表就會(huì)利用信息不對(duì)稱的漏洞采取盈余管理的方式。通過研究金融類上市公司在職消費(fèi)與盈余管理的管理可以充分了解金融業(yè)盈余管理的動(dòng)機(jī)以及在職消費(fèi)與盈余管理的內(nèi)在聯(lián)系。運(yùn)用回歸分析法對(duì)金融類上市公司在職消費(fèi)與盈余管理的關(guān)系研究,得出主要結(jié)論是:公司列示到財(cái)務(wù)報(bào)表中的費(fèi)用類科目,例如客戶招待費(fèi)和公司的辦公費(fèi)還有出差的差旅費(fèi)披露得比較多,但是其他費(fèi)用幾乎沒有列示,在職消費(fèi)的邊界較為模糊,在職消費(fèi)的隱匿性以及列示的模糊性為公司高層管理決策者提供了能夠通過主觀意志進(jìn)行支配的機(jī)會(huì),從而進(jìn)行盈余管理,損害公司的利益;公司高層管理決策者在職消費(fèi)水平越高,盈余管理的水平也就越高;高管滯后一期的在職消費(fèi)水平越高,公司當(dāng)期的盈余管理程度就越高;相對(duì)于非國有企業(yè),國有企業(yè)的管理決策水平和在職消費(fèi)的水平越高,盈余管理的程度就越高。所以,政府監(jiān)管部門應(yīng)對(duì)金融類上市公司加強(qiáng)宏觀管理,強(qiáng)化外部監(jiān)督,減少因信息不對(duì)稱而造成的公司高層管理者為消除在職消費(fèi)對(duì)公司業(yè)績(jī)帶來的負(fù)面影響而進(jìn)行的盈余管理,充分發(fā)揮證監(jiān)會(huì)的作用,多方面要求企業(yè)進(jìn)行信息披露,完善信息披露的范圍,嚴(yán)厲懲罰未按規(guī)定進(jìn)行披露的企業(yè),從而預(yù)防盈余管理的產(chǎn)生。同時(shí)還需要建立健全會(huì)計(jì)制度以及公司治理的結(jié)構(gòu),只有建立健全完善的高質(zhì)量的會(huì)計(jì)制度,才能夠避免上市公司在非貨幣性交易、關(guān)聯(lián)交易、資產(chǎn)重組等上面有較大的操作空間,公司的財(cái)務(wù)信息也將更加透明化,使得使用財(cái)務(wù)信息的各方投資人都能夠獲得較為準(zhǔn)確的信息,避免盈余管理的程度加深。與同類研究成果相比,在研究?jī)?nèi)容和切入點(diǎn)上有所創(chuàng)新,但也存在一些不足,如在職消費(fèi)計(jì)量的科學(xué)性有待證明,樣本偏少等。
[Abstract]:In the field of financial accounting, earnings management has become a hot topic. Scholars at home and abroad are increasingly keen on the study of earnings management. After in-depth research and analysis, there are two necessary conditions for generating earnings management: one refers to contract friction and the other refers to communication friction. There is friction, and the communication between the two sides is also completely transparent, so the client can fully understand and be able to use information. The information asymmetry will not happen, the surplus management can not exist. The financial industry is a special industry which is related to the national economy and the people's livelihood, and has always occupied an important position in all countries. China is the world The largest savings country, finance plays an important role in our country. With the continuous enhancement of the domestic economic strength, the national economy has been developing rapidly and the financial industry has become more and more influential. However, no matter which industry has the behavior of on-the-job consumption and earnings management, although there have been a large number of literature research in recent years, there has been a large number of research on the job. At the same time, there are a lot of literature devoted to the study of earnings management, but the literature on the relationship between on-the-job consumption and earnings management is very small. At the same time, the results of studying the relationship between on-the-job consumption and earnings management in the financial industry are almost blank. From the beginning of the 80s last century, surplus management has become a hot topic at home and abroad. Problem, communication friction and contract friction are the causes of earnings management. Because of the contract friction between the shareholders and the management, the communication is not transparent, the shareholders can not fully understand and grasp the useful information. The earnings management is produced under the information asymmetry. The listed companies are free to choose, change and use accounting policies to exercise. The profit of the longitudinal accrual is damaging the interests of the small and medium shareholders, causing huge losses to the small and medium investors and affecting the healthy development of the capital market. The financial industry has become an important part of the national economy, and its on-the-job consumption and earnings management have also existed, and it has gradually aroused people's attention. There is a close relationship between fee and earnings management. When executives are not satisfied with their fixed salary, they will choose on-the-job consumption to improve their income and pursue their own benefit maximization. This will damage the interests and benefits of the company. At this time, the executive will use information asymmetry loopholes to take advantage of the surplus in order to whitewash the report. By studying the management of the on-the-job consumption and the earnings management of the financial listed companies, we can fully understand the motivation of the earnings management of the financial industry and the internal relations between the on-the-job consumption and the earnings management. The main conclusion is that the company is using the regression analysis method to study the relationship between the on-the-job consumption and the earnings management of the listed companies of the financial class. The cost categories listed in the financial statements, such as the customer's hospitality and the company's office and travel expenses, are much more disclosed, but the other costs are almost not shown, the boundary of the incumbency consumption is relatively vague, the concealment of the incumbency consumption and the fuzziness of the listed companies are provided for the top management decision makers of the company. The higher the level of on-the-job consumption, the higher the level of earnings management, the higher the level of the incumbency consumption of the senior executives, the higher the earnings management of the company in the current period; the management of the state-owned enterprises relative to the non-state-owned enterprises. The higher the level of policy-making and on-the-job consumption, the higher the degree of earnings management. Therefore, the government regulators should strengthen macro management, strengthen external supervision, and reduce the surplus of senior managers of companies to eliminate the negative impact of on-the-job consumption on corporate performance caused by information asymmetry. Management, giving full play to the role of the SFC, requires enterprises to disclose information, improve the scope of information disclosure, punish the enterprises which are not disclosed in accordance with the regulations, and prevent the production of earnings management. At the same time, we need to establish and improve the accounting system and the structure of corporate governance, and only establish a sound and perfect high quality accounting. The system can avoid the larger operating space of the listed companies in non monetary transactions, related transactions, assets reorganization and so on. The financial information of the company will be more transparent, so that all investors who use financial information can obtain more accurate information and avoid the deepening of earnings management. Compared with the same research results, There are some innovations in research contents and pointcuts, but there are still some shortcomings, such as the scientific nature of on-the-job consumption measurement and the lack of samples.
【學(xué)位授予單位】：西華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.3;F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李昕e，

本文編號(hào)：1959584