本文選題：盈余管理 + 扭虧為盈��； 參考：《遼寧大學》2017年碩士論文

【摘要】：盈余管理作為會計理論研究中的一個重要領(lǐng)域,是會計學術(shù)界的一個熱門研究課題,很多相關(guān)學者對此發(fā)表了自己的研究成果。這是因為盈余管理在企業(yè)經(jīng)營過程中是衡量業(yè)績的最重要指標之一,受到企業(yè)各個利益相關(guān)方的關(guān)注,例如投資者,管理層,債權(quán)人,股東,政府,客戶等。作為收益要素扣除生產(chǎn)要素后的剩余成本,盈余管理對于管理層的薪資水平,企業(yè)的納稅狀況以及資本市場的證券估價都有著巨大的影響。本文通過對中科云網(wǎng)戴帽摘帽的案例,分析中科云網(wǎng)在這個過程中進行的多種盈余管理的方式,揭示中科云網(wǎng)怎樣通過盈余管理來讓自己實現(xiàn)盈利,最終實現(xiàn)扭虧摘帽。在這個基礎(chǔ)上分析盈余管理帶來的積極一面和不良后果,找到相關(guān)規(guī)則制度中存在的漏洞,并提出相關(guān)的意見和建議。本文采取的研究方法主要是文獻研究法,案例分析法,實地調(diào)研法。運用這三種方法,對中科云網(wǎng)這個單個企業(yè)的盈余管理案例進行研究,以盈余管理的概念,內(nèi)涵,企業(yè)運用盈余管理的主要動機為基礎(chǔ),以委托代理理論和信號傳遞理論等與盈余管理相關(guān)的兩個主要理論為依托,對中科云網(wǎng)的盈余管理現(xiàn)狀進行了分析,研究中科云網(wǎng)盈余管理的手段和方法,例如通過重大資產(chǎn)出售增加收入,通過資產(chǎn)減值準備進行盈余管理,利用關(guān)聯(lián)方交易調(diào)節(jié)利潤等。然后提出中科云網(wǎng)在盈余管理過程中存在的幾個問題,根據(jù)問題提出相應(yīng)的策略。本文章框架一共分為四部分內(nèi)容。第一部分是緒論,首先介紹了研究背景,歸納了研究的目的和意義,然后概述本文的研究方法與研究思路等。第二部分是案例描述,分為中科云網(wǎng)的企業(yè)簡介以及中科云網(wǎng)的盈余管理情況,再通過三個典型案例來反映其中存在的問題。第三部分是案例分析,通過主要的三個盈余管理相關(guān)理論來分析中科云網(wǎng)盈余管理過程中存在的問題,并從中總結(jié)出現(xiàn)問題的原因。第四部分是提出改善方案。由于中科云網(wǎng)在盈余管理中區(qū)別于其他企業(yè)的突出優(yōu)勢不能代表整個行業(yè)的進步情況,但是弱勢之處卻是整個行業(yè)需要改善的問題。因此本文試圖通過提出改善方案,更好地提升公眾對盈余管理的了解,也希望能夠推廣到其他ST企業(yè)做出參考,從而推動企業(yè)盈余管理體系的完善,為整個中國企業(yè)的盈余管理進步提供一點點貢獻。
[Abstract]:Earnings management, as an important field in the research of accounting theory, is a hot research topic in accounting academia. Many scholars have published their own research results. This is because earnings management is one of the most important indicators to measure performance in the process of enterprise management, which is concerned by various stakeholders, such as investors, management, creditors, shareholders, governments, customers and so on. As the surplus cost of the income factor after deducting the production factor, earnings management has a great influence on the salary level of the management, the tax status of the enterprise and the securities valuation of the capital market. This paper analyzes the various ways of earnings management in the process of Zhongke cloud network by the case of wearing cap and hat, and reveals how the network can make profit through earnings management, and finally realize the turning from loss to the cap. On this basis, this paper analyzes the positive side and adverse consequences of earnings management, finds out the loopholes in the relevant rules and systems, and puts forward some relevant suggestions and suggestions. The research methods adopted in this paper are literature research method, case analysis method and field investigation method. Using these three methods, this paper studies the earnings management case of a single enterprise in Zhongke Cloud Network, based on the concept and connotation of earnings management, and the main motivation of the enterprise to use earnings management. Based on two main theories related to earnings management, such as principal-agent theory and signal transmission theory, this paper analyzes the current situation of earnings management in Zhongke cloud network, and studies the means and methods of earnings management. For example, through the sale of major assets to increase income, through asset impairment preparation for earnings management, use of related party transactions to adjust profits and so on. Then several problems in earnings management are put forward and the corresponding strategies are put forward. The framework of this article is divided into four parts. The first part is the introduction, first introduces the research background, summarizes the purpose and significance of the study, and then summarizes the research methods and research ideas. The second part is the case description, which is divided into the enterprise profile and the earnings management of Zhongke cloud network, and then through three typical cases to reflect the existing problems. The third part is the case study, through the main three theories of earnings management to analyze the existing problems in the process of earnings management, and summarize the reasons for the problems. The fourth part is to put forward the improvement plan. Because the outstanding advantage of Zhongke cloud network in earnings management is not representative of the progress of the whole industry, but the weakness is the problem that the whole industry needs to improve. Therefore, this paper tries to improve the public's understanding of earnings management by putting forward the improvement plan, and also hopes to be extended to other St enterprises to make reference, so as to promote the improvement of earnings management system of enterprises. To provide a little contribution to the earnings management progress of the whole Chinese enterprises.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F49

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