發(fā)布時間：2018-03-13 00:01

  本文選題：房地產(chǎn)公司　切入點(diǎn)：盈余管理　出處：《廣西師范大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：在我國,房地產(chǎn)行業(yè)不僅對國民經(jīng)濟(jì)的發(fā)展有著重大的影響,而且和老百姓的生活息息相關(guān)。作為一個關(guān)系著國計民生的重要行業(yè),房地產(chǎn)行業(yè)的實際利潤和其財務(wù)報表列示金額通常會有比較大的差異,存在的盈余管理問題已經(jīng)引起了國家監(jiān)管機(jī)構(gòu)和社會的普遍關(guān)注。自從國家實施取消實物分房政策后,房地產(chǎn)行業(yè)投資出現(xiàn)了一個持續(xù)的增長周期。由于房地產(chǎn)行業(yè)擁有特殊的銷售制度和特有的開發(fā)貸款這些有利條件,房地產(chǎn)行業(yè)的利潤在眾多行業(yè)中一直排名領(lǐng)先。但是較高的行業(yè)利潤率卻并沒有在股票市場上體現(xiàn)出相應(yīng)的價值,房地產(chǎn)上市公司在各項關(guān)鍵指標(biāo)的表現(xiàn)都稍弱于同期市場平均水平。那么房地產(chǎn)公司是否存在盈余管理行為呢?進(jìn)行盈余管理的動機(jī)又是什么?在新會計準(zhǔn)則下,又有著哪些手段和方法?盈余管理的存在對于房地產(chǎn)公司有何利弊?如何對過度的盈余管理行為進(jìn)行限制呢?本文對上述問題進(jìn)行了相應(yīng)的研究和分析。 首先,本文介紹了盈余管理的基礎(chǔ)理論,對盈余管理的動機(jī)、利弊及相關(guān)基本特征、類型進(jìn)行了討論分析,為隨后本文的展開分析確定了研究角度和內(nèi)容范圍。 其次,主要分析總結(jié)了房地產(chǎn)行業(yè)的特征以及房地產(chǎn)行業(yè)會計核算的特征。 然后進(jìn)一步分析了新會計準(zhǔn)則對房地產(chǎn)企業(yè)盈余管理的影響。包括：會計準(zhǔn)則與盈余管理的關(guān)系、新會計準(zhǔn)則對對盈余管理的限制以及新會計準(zhǔn)則的盈余管理空間等。 接著重點(diǎn)對新會計準(zhǔn)則對房地產(chǎn)企業(yè)盈余管理的應(yīng)用進(jìn)行了研究,并著重對投資性房地產(chǎn)準(zhǔn)則以及借款費(fèi)用準(zhǔn)則對房地產(chǎn)企業(yè)盈余管理影響進(jìn)行了較為詳細(xì)的討論分析。 最后,對新會計準(zhǔn)則下房地產(chǎn)企業(yè)盈余管理的治理對策及保障措施給出了建議。由于盈余管理的治理是一個系統(tǒng)、長期的工程,需要各方不斷地自覺努力才能得以完成。本文提出從完善新會計準(zhǔn)則,加強(qiáng)執(zhí)行力度入手,通過化內(nèi)部管理及強(qiáng)化外部監(jiān)督、建全法治及誠信建設(shè)這幾個來對房地產(chǎn)企業(yè)盈余管理進(jìn)行管控,為房地產(chǎn)企業(yè)健康穩(wěn)健發(fā)展創(chuàng)造良好的內(nèi)外部環(huán)境。 綜上所述,隨著我國經(jīng)濟(jì)環(huán)境的不斷變化和經(jīng)濟(jì)發(fā)展水平的不斷提高,盈余管理動機(jī)、手段以及程度和頻率都不斷地發(fā)生著變化�？梢哉f盈余管理是一個經(jīng)久不衰的話題,在今后的研究中唯有與時俱進(jìn),密切關(guān)注盈余管理的新動態(tài),才能夠建立起一個完善的預(yù)測及管控體系,才‘能更好地提高我國企業(yè)會計準(zhǔn)則的完善性及其執(zhí)行的有效性,更好的優(yōu)化市場資源的配置、促進(jìn)我國國民經(jīng)濟(jì)健康穩(wěn)定的發(fā)展。
[Abstract]:In China, the real estate industry not only has a significant impact on the development of the national economy, but also is closely related to the lives of ordinary people. The actual profits of the real estate industry and the amounts listed in its financial statements are usually quite different. The problem of surplus management has aroused the general concern of the state regulators and the society. Investment in the real estate industry has seen a sustained growth cycle. Because the real estate industry has a special sales system and unique development loans these advantages, The real estate industry has been leading the way in profit in many industries, but the higher profit margins have not shown the corresponding value in the stock market. The performance of listed real estate companies in all key indicators is slightly weaker than the market average in the same period. What is the motivation for earnings management? Under the new accounting standards, what are the means and methods? What are the advantages and disadvantages of earnings management for real estate companies? How to limit excessive earnings management behavior? This paper has carried on the corresponding research and the analysis to the above question. Firstly, this paper introduces the basic theory of earnings management, discusses and analyzes the motivation, advantages and disadvantages, and related basic characteristics of earnings management, and determines the research angle and content range for the subsequent analysis of earnings management. Secondly, the characteristics of the real estate industry and the accounting characteristics of the real estate industry are analyzed and summarized. Then it further analyzes the influence of the new accounting standards on earnings management in real estate enterprises, including the relationship between accounting standards and earnings management, the restrictions of the new accounting standards on earnings management and the earnings management space of the new accounting standards. Then the application of the new accounting standards to earnings management of real estate enterprises is studied, and the impact of investment real estate standards and borrowing cost standards on earnings management of real estate enterprises is discussed and analyzed in detail. Finally, the paper gives some suggestions on the management of earnings management in real estate enterprises under the new accounting standards. Because the governance of earnings management is a systematic and long-term project, It is necessary for all parties to make constant and conscious efforts to complete this task. This paper proposes to improve the new accounting standards, strengthen the enforcement of the new accounting standards, and strengthen the external supervision through internal management. The construction of the rule of law and the construction of good faith to control the earnings management of real estate enterprises, for the healthy and steady development of real estate enterprises to create a good internal and external environment. To sum up, with the constant change of our country's economic environment and the improvement of economic development level, earnings management motivation, means, degree and frequency are constantly changing. It can be said that earnings management is an enduring topic. In the future research, only by keeping pace with the times and paying close attention to the new trends of earnings management, can we establish a perfect prediction and control system, and improve the perfection of accounting standards and the effectiveness of their implementation. Better optimize the allocation of market resources, promote the healthy and stable development of our national economy.
【學(xué)位授予單位】：廣西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F299.233.4

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本文編號：1603880