本文選題：公司治理結(jié)構(gòu)　切入點(diǎn)：股權(quán)結(jié)構(gòu)　出處：《重慶大學(xué)》2006年碩士論文　論文類型：學(xué)位論文

【摘要】： 對于盈余管理的研究,西方國家會計(jì)理論界至今已有20多年的歷史。在我國,隨著證券市場的發(fā)展,這一問題已經(jīng)成為會計(jì)理論研究的熱點(diǎn)之一。 盈余管理手段和方式眾多,目的也不一樣。在眾多的盈余管理手段中,會計(jì)變更是我國上市公司進(jìn)行盈余管理的重要手段。盈余管理存在原因很多,委托代理關(guān)系是盈余管理得以存在的重要原因。公司治理結(jié)構(gòu)的缺陷是影響盈余管理的主要因素。公司治理結(jié)構(gòu)中主要問題是股權(quán)結(jié)構(gòu)問題,股權(quán)集中度高對盈余管理有什么影響?我們將利用會計(jì)變更進(jìn)行的盈余管理按照其目的分為平滑收益、政策誘增和巨額沖銷。分類研究公司治理結(jié)構(gòu)與盈余管理關(guān)系�？醋詴�(jì)師能否正確區(qū)分這些不同方向的盈余管理。對不同類型的盈余管理,他們是否界定了同樣的重要性標(biāo)準(zhǔn)?他們發(fā)表審計(jì)意見時考慮的主要因素又是什么?國內(nèi)外學(xué)者對此領(lǐng)域開展了研究,進(jìn)行這方面的研究有重要的理論和現(xiàn)實(shí)意義。 本文采用理論分析和實(shí)證分析相結(jié)合的方法對我國上市公司利用會計(jì)變更進(jìn)行的盈余管理進(jìn)行研究,理論上探討了公司治理結(jié)構(gòu)尤其是股權(quán)結(jié)構(gòu)問題對盈余管理的影響,也進(jìn)行了相應(yīng)的假設(shè)檢驗(yàn)。本文的主要研究內(nèi)容和研究結(jié)果有以下幾個方面: 在第2章中,本文理論闡述了盈余管理理論。重點(diǎn)在介紹盈余管理的手段,即對利用會計(jì)變更進(jìn)行的盈余管理的分析,構(gòu)建了后續(xù)實(shí)證研究的框架。 在第3章中,闡述了與盈余管理密切聯(lián)系的公司治理結(jié)構(gòu)。以上市公司外部治理結(jié)構(gòu)和內(nèi)部治理結(jié)構(gòu)作為框架,結(jié)合我國上市公司的具體情況,在企業(yè)管理者和監(jiān)督之間建立博弈模型,剖析了我國上市公司外部治理結(jié)構(gòu)和內(nèi)部治理結(jié)構(gòu)的缺陷及其對盈余管理的影響。 在第4章中,本文在理論研究成果的基礎(chǔ)上,針對我國現(xiàn)階段上市公司利用會計(jì)變更進(jìn)行盈余管理的特點(diǎn),結(jié)合盈余管理的三大假設(shè)及上市公司治理結(jié)構(gòu)中股權(quán)結(jié)構(gòu)的特點(diǎn),提出了我們的研究假設(shè)。股權(quán)結(jié)構(gòu)假設(shè)也在一定程度上得到了驗(yàn)證。政治成本假設(shè)和審計(jì)重要性水平假設(shè)在三種類型的盈余管理里均得到驗(yàn)證。同時我們也發(fā)現(xiàn)注冊會計(jì)師對利用會計(jì)變更進(jìn)行的正向盈余管理有較高的風(fēng)險意識。 在第5章中,本文在總結(jié)實(shí)證研究結(jié)論的基礎(chǔ)上,提出了完善我國上市公司治理結(jié)構(gòu)、增強(qiáng)注冊會計(jì)師風(fēng)險意識以及證券市場監(jiān)管等的政策建議。
[Abstract]:It has been more than 20 years in western countries to study earnings management. In our country, with the development of securities market, this problem has become one of the hotspots of accounting theory research. Among the many earnings management means, accounting change is an important means of earnings management for listed companies in China. There are many reasons for earnings management. Principal-agent relationship is the important reason for earnings management. The defects of corporate governance structure are the main factors affecting earnings management. The main problem in corporate governance structure is equity structure. What effect does high concentration of equity have on earnings management? We will divide earnings management using accounting changes into smooth returns according to their purpose, Research on the relationship between corporate governance structure and earnings management. See if CPA can distinguish these different directions of earnings management correctly. For different types of earnings management, Do they define the same criteria of importance? What are the main factors that they take into account when issuing an audit opinion? Scholars at home and abroad have carried out research in this field, which has important theoretical and practical significance. This paper studies the earnings management of listed companies in our country by means of theoretical analysis and empirical analysis, and theoretically discusses the influence of corporate governance structure, especially equity structure, on earnings management. The main contents and results of this paper are as follows:. In the second chapter, this paper expounds the theory of earnings management, focuses on the means of earnings management, that is, the analysis of earnings management using accounting changes, and constructs the framework of follow-up empirical research. In Chapter 3, the corporate governance structure, which is closely related to earnings management, is described. The external and internal governance structures of listed companies are taken as the framework, and combined with the specific situation of listed companies in China. In this paper, a game model is established between managers and supervisors, and the defects of external and internal governance structures of listed companies in China and their effects on earnings management are analyzed. In Chapter 4, based on the theoretical research results, this paper aims at the characteristics of earnings management of listed companies using accounting changes at present, combining the three assumptions of earnings management and the characteristics of equity structure in the governance structure of listed companies. We have put forward our research hypotheses. The equity structure hypothesis has been verified to some extent. The political cost hypothesis and the audit materiality level hypothesis have been verified in the three types of earnings management. At the same time, we have also found that. CPA has a high risk awareness of positive earnings management using accounting changes. In Chapter 5, based on the conclusion of empirical research, this paper puts forward some policy suggestions on how to perfect the governance structure of listed companies in China, enhance the CPA's risk awareness, and supervise the securities market.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4;F275.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 林鐘高,徐正剛;公司治理結(jié)構(gòu)下的盈余管理[J];財經(jīng)科學(xué);2002年04期

2 劉斌,李珍珍,朱丹;自愿性會計(jì)政策變更與公司治理※——來自深滬兩市1998～2002的經(jīng)驗(yàn)證據(jù)研究[J];財經(jīng)科學(xué);2005年01期

3 劉斌,孫回回,李嘉明;自愿性會計(jì)政策變更與非標(biāo)審計(jì)意見的相關(guān)性研究——來自1998～2002年深滬上市公司的經(jīng)驗(yàn)證據(jù)[J];財貿(mào)研究;2004年03期

4 劉斌,徐佳,劉刃;自愿性會計(jì)政策變更的收益平滑動因[J];重慶大學(xué)學(xué)報(自然科學(xué)版);2005年01期

5 趙宇龍,王志臺;我國證券市場“功能鎖定”現(xiàn)象的實(shí)證研究[J];經(jīng)濟(jì)研究;1999年09期

6 孫永祥,黃祖輝;上市公司的股權(quán)結(jié)構(gòu)與績效[J];經(jīng)濟(jì)研究;1999年12期

7 魏剛;高級管理層激勵與上市公司經(jīng)營績效[J];經(jīng)濟(jì)研究;2000年03期

8 湯云為,陸建橋;論證券市場中的會計(jì)研究:發(fā)現(xiàn)與啟示[J];經(jīng)濟(jì)研究;1998年07期

9 王躍堂;會計(jì)政策選擇的經(jīng)濟(jì)動機(jī)——基于滬深股市的實(shí)證研究[J];會計(jì)研究;2000年12期

10 李東平,黃德華,王振林;“不清潔”審計(jì)意見、盈余管理與會計(jì)師事務(wù)所變更[J];會計(jì)研究;2001年06期

，

本文編號：1613879