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  本文選題：現(xiàn)行會計(jì)準(zhǔn)則　切入點(diǎn)：上市公司　出處：《遼寧師范大學(xué)》2012年碩士論文

【摘要】：盈余是反映上市公司財(cái)務(wù)信息的重要內(nèi)容，隨著進(jìn)幾年資本市場的不斷發(fā)展，盈余管理越來越成為人們關(guān)注的特點(diǎn)話題，逐步成為上市公司利潤高低的成敗。在信息不對稱的情況下，上市公司管理層基于自身利益考慮必然會在規(guī)定的會計(jì)準(zhǔn)則內(nèi)進(jìn)行盈余管理，而會計(jì)準(zhǔn)則的不完全性又為管理層進(jìn)行盈余管理操控提供了可能性�；谝�(guī)避風(fēng)險考慮，會計(jì)準(zhǔn)則的相關(guān)變化必然會牽動上市公司盈余管理行為的變化；同樣的，如果會計(jì)準(zhǔn)則約束行為出現(xiàn)變動，盈余管理的程度也可能會有輕重不同，因此，會計(jì)準(zhǔn)則的相關(guān)規(guī)定對上市公司盈余管理的行為具有一定的指引作用。現(xiàn)行會計(jì)準(zhǔn)則于2007在上市公司范圍內(nèi)實(shí)施，現(xiàn)行會計(jì)準(zhǔn)則在一定程度上有利于遏止上市公司操縱利潤的行為，彌補(bǔ)了舊準(zhǔn)則的一些缺陷和漏洞，，但現(xiàn)行準(zhǔn)則在真正執(zhí)行中面臨著一定的困難，可能會成為部分上市公司操縱利潤的新工具。 本文研究主要從上市公司盈余管理入手，辯證的分析了會計(jì)準(zhǔn)則的變遷及其博弈論分析，系統(tǒng)的歸納了盈余管理的涵義，分析了盈余管理的動機(jī)、存在的條件以及盈余管理的現(xiàn)狀。并結(jié)合現(xiàn)行會計(jì)準(zhǔn)則以及上市公司管理的情況，分析了現(xiàn)行會計(jì)準(zhǔn)則下對上市公司盈余管理的影響，其中包括擴(kuò)大盈余管理的表現(xiàn)和遏制盈余管理的方面。最后，結(jié)合影響分析，提出了規(guī)范上市公司盈余管理的對策和建議。 為使研究具體化，本文采用規(guī)范研究和實(shí)證研究相結(jié)合的方法，結(jié)合實(shí)際上市公司的案例，具體分析現(xiàn)行會計(jì)準(zhǔn)則下對上市公司盈余管理的影響，并和準(zhǔn)則實(shí)行前上市公司盈余情況做出對比，力求以實(shí)證的角度進(jìn)一步點(diǎn)明本文的觀點(diǎn)。
[Abstract]:Earnings is an important content to reflect the financial information of Listed Companies in recent years, with the continuous development of the capital market, earnings management has increasingly become a topic of concern characteristics, gradually become the profit level of listed company's success. In the case of asymmetric information, the management of listed companies based on their own interests is bound to earnings management regulations the accounting standards, and the incompleteness of accounting standards for the management of the earnings management control offers the possibility of risk aversion based on the changes of accounting changes will inevitably affect the earnings management behavior of listed companies; similarly, if the accounting standards constraint behavior changes, the extent of earnings management may also be there are different weight, therefore, the relevant provisions of the accounting standards on the earnings management behavior of listed companies has a guiding role. The current accounting standards in 2 In the 007 listed companies within the scope of the implementation of the current accounting standards is conducive to curb the behavior of listed companies to manipulate profits to a certain extent, make up some defects of old standards, but the standards in the real implementation is facing certain difficulties, may become a new tool for listed companies to manipulate profits.
This article is mainly from the earnings management of listed companies with dialectical analysis of the changes in accounting standards and game theory, summarized the implication of earnings management, analyzes the motivation of earnings management, the existence condition and status of earnings management. And combined with the current accounting standards and the management of listed companies, analyzes the influence of earnings management of listed companies under the current accounting standards, including expanding the performance and curb earnings management and earnings management aspects. Finally, combined with the impact analysis, put forward the standard of earnings management of listed companies countermeasures and suggestions.
In order to study specific, this paper uses the method of combining normative research and empirical research, combined with the actual cases of listed companies, influence on the earnings management of the listed company specific analysis of the current accounting standards and guidelines, and before the implementation of the listed company earnings situation compared to the empirical perspective and point out further this point of view.

【學(xué)位授予單位】：遼寧師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F233;F832.51

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本文編號：1701494