本文選題：審計(jì)委員會特征 + 房地產(chǎn)　； 參考：《東北農(nóng)業(yè)大學(xué)》2017年碩士論文

【摘要】：盈余管理會影響財(cái)務(wù)信息的真實(shí)性,因此,對于投資者及公司其他內(nèi)外部利益相關(guān)者而言,盈余管理變得越來越重要。盈余管理也逐漸成為監(jiān)管機(jī)構(gòu)檢查上市公司的重點(diǎn)內(nèi)容。想要抑制上市公司的盈余管理,本質(zhì)上還是得從上市公司自身出發(fā),對上市公司中的人員進(jìn)行有效的監(jiān)管,因此,完善公司治理結(jié)構(gòu)是抑制盈余管理最有效的途徑。審計(jì)委員會是公司治理中十分重要的組成部分,其主要職責(zé)是進(jìn)行財(cái)務(wù)監(jiān)督,因此,審計(jì)委員會對抑制盈余管理具有十分重要的作用。然而并不是只要設(shè)立了審計(jì)委員會就可以發(fā)揮其治理的作用,只有當(dāng)審計(jì)委員會是合理構(gòu)建的,其財(cái)務(wù)監(jiān)督的效用才能被充分發(fā)揮,但是想要合理的建設(shè)審計(jì)委員會,必須要先了解審計(jì)委員會特征對盈余管理會產(chǎn)生怎么樣的影響。我國關(guān)于審計(jì)委員會的研究比較少,原因在于審計(jì)委員會在我國起源較晚,發(fā)展相對較緩。什么樣的審計(jì)委員會構(gòu)成才更有利于發(fā)揮其對盈余管理的治理作用我們?nèi)匀徊坏枚�。房地產(chǎn)是我國產(chǎn)業(yè)結(jié)構(gòu)中十分重要的組成部分,能夠?qū)ξ覈鴩窠?jīng)濟(jì)的發(fā)展起到十分重要的作用。在公司進(jìn)行盈余管理的方面,房地產(chǎn)與其他行業(yè)有著一定的相似之處,卻也有著不同之處。相似之處在于:會計(jì)政策的可選擇性給予了一定的盈余管理空間,房地產(chǎn)上市公司可以利用會計(jì)政策的選擇性進(jìn)行盈余管理,如利用資產(chǎn)計(jì)提減值,轉(zhuǎn)換投資性房地產(chǎn)的計(jì)量模式等手段;不同之處在于:房地產(chǎn)一般采用預(yù)售制度進(jìn)行銷售、分期收款的方式收回房款,在房屋建成交付買方驗(yàn)收辦妥手續(xù)之后確認(rèn)收入,這就給予房地產(chǎn)行業(yè)在收入確認(rèn)上較大的盈余管理空間;其次,房地產(chǎn)行業(yè)項(xiàng)目建設(shè)期較長,并且會存在多個項(xiàng)目同時進(jìn)行的情形,預(yù)售房款不確認(rèn)收入,樓盤開發(fā)成本卻要計(jì)入當(dāng)期損益,收入與成本嚴(yán)重的不配比,也給予了房地產(chǎn)上市公司較大的盈余管理空間。鑒于此,本文將2011-2015年房地產(chǎn)上市公司作為研究對象,選取審計(jì)委員會獨(dú)立性(獨(dú)立董事比例)、專業(yè)性(財(cái)務(wù)專家的比例)、勤勉性(開會次數(shù))、平均學(xué)歷水平、男性比例以及規(guī)模作為審計(jì)委員會的特征變量,選用修正瓊斯模型計(jì)量盈余管理程度,采用多元回歸模型分析審計(jì)委員會特征對盈余管理的影響。實(shí)證結(jié)果表明,房地產(chǎn)上市公司審計(jì)委員會的特征對盈余管理有一定的影響。對房地產(chǎn)上市公司盈余管理程度產(chǎn)生負(fù)向作用的是,審計(jì)委員會的獨(dú)立董事人數(shù)和財(cái)務(wù)專家人數(shù),當(dāng)房地產(chǎn)審計(jì)委員會具有較多的獨(dú)立董事和財(cái)務(wù)專家時,盈余管理水平會被降低;房地產(chǎn)管理公司成員平均學(xué)歷水平對盈余管理也是負(fù)向關(guān)系;當(dāng)房地產(chǎn)上市公司審計(jì)委員會男性成員太多時,相應(yīng)的盈余管理水平將會更高;但房地產(chǎn)上市公司審計(jì)委員會會議次數(shù)和人員總數(shù)對盈余管理的負(fù)向作用卻不顯著。合理建設(shè)審計(jì)委員對抑制盈余管理具有非常重要的作用,因此,對于房地產(chǎn)上市公司而言,要加強(qiáng)審計(jì)委員會在盈余監(jiān)管中的信息披露;提高審計(jì)委員會在盈余監(jiān)管中的獨(dú)立性;實(shí)現(xiàn)審計(jì)委員會成員素質(zhì)與盈余復(fù)雜程度的匹配;提高審計(jì)委員會在盈余監(jiān)管中的會議質(zhì)量;考慮男性比例過大對控制盈余管理風(fēng)險的不利影響;合理確定審計(jì)委員會規(guī)模以提高抑制盈余管理效率。
[Abstract]:Earnings management will affect the authenticity of financial information, therefore, for investors and other stakeholders, earnings management has become more and more important. The earnings management has gradually become the focus of the content of regulatory inspection of listed companies. Earnings management of listed companies to suppress, in essence or starting from the listed company itself, for effective supervision of Listed Companies in the staff therefore, improve the corporate governance structure is the most effective way to restrain earnings management. The audit committee is an important part of corporate governance, its main duty is to financial supervision, therefore, the audit committee plays a very important role in the suppression of earnings management. However, not just set up the audit committee can play its role in governance, only when the audit committee is reasonable construction, the financial supervision in order to effect Be full, but to the reasonable construction of the audit committee, you must first understand the characteristics of the audit committee will have what impact on earnings management. The research on the audit committee is relatively small, because of the audit committee in our country the origin of late, relatively slow development. What kind of composition of the audit committee is more conducive to play on the governance role of earnings management we still can make nothing of it. Real estate is a very important part in the industrial structure of our country, which is very important to the development of our national economy. Earnings management in the company, real estate and other industries have some similarities, but also have different. The similarity is: the choice of accounting policy to give some space for earnings management, selection of real estate listed companies can use the accounting policy Earnings management, such as the use of assets impairment, means of measurement mode conversion of real estate investment; the difference is: the real estate pre-sale system is generally used for sale, installment receivables 1629, after the housing completion of the delivery of the buyer's acceptance procedures are completed to confirm the income, which give the real estate industry in terms of revenue recognition the larger the space for earnings management; secondly, the real estate industry, the project construction period is longer, and there will be a number of projects at the same time, the pre-sale 1629 no revenue, real estate development costs have to be included in the current profits and losses, income and cost ratio is not serious, also gives more space for earnings management of listed real estate companies in view. This, the 2011-2015 years of real estate listed companies as the research object, selects the independence of the Audit Committee (the proportion of independent directors), professional (financial experts ratio), diligent (of meetings), the average education level, male proportion and scale as the characteristic variables of the audit committee, the modified Jones model to measure the degree of earnings management, the analysis of the impact of audit committee characteristics on earnings management of the multiple regression model. The empirical results show that the characteristics of the audit committee of listed real estate companies have a certain impact on earnings management. From the earnings management of the listed companies on the real estate negative effect is that the audit committee of the independent directors and financial experts who, when the real estate audit committee has many independent directors and financial experts, the level of earnings management will be reduced; the real estate management company members of the average education level of earnings management is negatively related; when the real estate listed companies audit committee male members too much, the corresponding earnings management level will be higher; but the real estate market The company's audit committee meetings and the total number of staff on the earnings management of the negative effect is not significant. Reasonable construction of Audit Committee on earnings management has a very important role, therefore, for the real estate listed companies, to strengthen the audit committee in the earnings of the supervision of information disclosure; improving the independence of the audit committee in surplus in supervision a member of the Audit Committee; to achieve the matching quality and earnings complexity; improve the audit committee in the supervision of the quality of earnings; considering the proportion of men too large negative impact on earnings management risk control; reasonably determine the scale of the audit committee to improve the inhibition of earnings management efficiency.

【學(xué)位授予單位】：東北農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.233.4;F239.4

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