【摘要】：近年來,關(guān)于上市公司的利潤操縱問題受到社會輿論、學(xué)術(shù)界和政府監(jiān)管部門的日益關(guān)注。頻頻曝光的利潤操縱事件,使得投資者對公司的信任被動搖,作為資本市場基石的信用也面臨著考驗,甚至證券市場的健康發(fā)展都備受其影響。因此,上市公司的利潤操縱問題成為了我國證券市場急需解決的問題之一。深入、全面地分析企業(yè)的利潤操縱行為也成為了一個亟待研究的重要課題。自我國開設(shè)證券市場以來,上市公司惡意操縱利潤的案件就不時地發(fā)生。近幾年,我國證券市場上,進(jìn)行利潤操縱的上市公司數(shù)量有不斷攀升的趨勢,其操縱利潤的手段也愈發(fā)多樣、隱蔽。如今,“亞太實業(yè)利潤操縱案”又曝光于人們的視野中,其操縱利潤金額之大、時間之長以及影響之廣,著實令人既驚訝又寒心。在監(jiān)督管理如此嚴(yán)謹(jǐn)?shù)那闆r下,亞太實業(yè)如此大額且歷經(jīng)時間較長的利潤操縱丑聞,著實引發(fā)理論界和實務(wù)界的深思。本文選擇以亞太實業(yè)歷時五年的利潤操縱案為例,通過對其財務(wù)狀況和經(jīng)營狀況的解讀,結(jié)合定性定量的財務(wù)分析,深入剖析其進(jìn)行利潤操縱的動因、手段及影響,以期為探究我國上市公司利潤操縱的情況提供案例參考。與此同時,本文試圖引發(fā)各界學(xué)者對加強(qiáng)企業(yè)內(nèi)部會計核算準(zhǔn)確度、完善企業(yè)內(nèi)部控制體系、提升內(nèi)部監(jiān)督質(zhì)量以及完善我國資本市場管理和相關(guān)法律法規(guī)等方面的思考。首先,對利潤操縱的研究背景和意義進(jìn)行了說明,再通過大量的文獻(xiàn)閱讀,陳述了國內(nèi)外經(jīng)典論述和近期有關(guān)上市公司利潤操縱動因、上市公司利潤操縱手段以及上市公司利潤操縱識別的相關(guān)研究。經(jīng)對比分析后,對文獻(xiàn)進(jìn)行了評述,然后又對本文所采用的研究方法和研究思路進(jìn)行了相應(yīng)的闡述說明。在本文深入案例探討之前,先對利潤操縱的涵義進(jìn)行了界定和解析,并對易混淆的利潤操縱和盈余管理進(jìn)行了辨析,使得“利潤操縱”這一概念得以明確;其次,從契約、資本市場和監(jiān)管三個方面對上市公司進(jìn)行利潤操縱展開了動因理論分析;另外,整理并列示出常用的5種利潤操縱手段,即虛構(gòu)購銷交易、提前確認(rèn)收入、推遲確定費用、減少計提資產(chǎn)減值準(zhǔn)備和隱瞞關(guān)聯(lián)交易;最后,運用相關(guān)理論對上市公司利潤操縱行為進(jìn)行解釋。通過對亞太實業(yè)的企業(yè)發(fā)展概況、企業(yè)管理團(tuán)隊以及經(jīng)營管理狀況的了解和分析,有助于進(jìn)一步審視這家上市公司歷時五年利潤操縱事件的全過程。就其利潤操縱的動因而言,本文主要是從規(guī)避風(fēng)險、資產(chǎn)市場壓力以及契約沖突3方面對亞太實業(yè)利潤操縱動因展開分析。而利潤操縱手段方面,亞太實業(yè)則主要是通過對質(zhì)量索賠款進(jìn)行錯誤的費用化處理、對長期股權(quán)交易不計提減值準(zhǔn)備以及對銷售收入的不合規(guī)確認(rèn)三種手段進(jìn)行的。在針對亞太實業(yè)利潤操縱事件影響的分析上,本文則主要是從公司股票價格、公司價值以及公司業(yè)績?nèi)矫娣謩e展開的。通過對亞太實業(yè)利潤操縱的動因、利潤操縱的手段和利潤操縱事件發(fā)生后的經(jīng)濟(jì)影響進(jìn)行了詳細(xì)深入的分析,本文不僅能夠使得會計理論中利潤操縱的相關(guān)方法與手段得以豐富,而且還具有一定的理論意義及學(xué)術(shù)價值。另外,鑒于亞太實業(yè)采取了不同的手段對其利潤進(jìn)行操縱,本文則通過定性與定量相結(jié)合的方法對亞太實業(yè)近年來財務(wù)報表進(jìn)行了有關(guān)的分析和計算,同時還將其利潤操縱的手段進(jìn)行了詳細(xì)深入的剖析。通過如此的案例分析,本文將有助于公司利益相關(guān)者更好地了解上市公司利潤操縱的影響、識別上市公司利潤操縱的動因和手段,從而減少其在資本市場上由于上市公司利潤操縱而帶來的損失。對上市公司自身和其當(dāng)權(quán)的管理人員而言,本文則有助于警示上市公司內(nèi)部管理者,促使其走上正確的發(fā)展之路。另外,本文還有助于執(zhí)業(yè)準(zhǔn)則制定者針對不同利潤操縱手段完善準(zhǔn)則修訂以及監(jiān)管部門保障國民經(jīng)濟(jì)健康有序發(fā)展。
[Abstract]:In recent years, the problem of profit manipulation of listed companies has been paid more and more attention by the public opinion, the academic circle and the government regulatory authorities have paid more and more attention. The frequent exposure of profit manipulation has made the trust of the investors to be shaken, the credit as the cornerstone of the capital market is also facing the test, and even the healthy development of the securities market has been affected by it. Therefore, the problem of profit manipulation of listed companies has become one of the urgent problems to be solved in the securities market of our country. It is an important issue to study the profit manipulation of the enterprises in an all-round way. Since the securities market in China has opened the securities market, the cases of maliciously manipulating Li run by the listed companies have happened from time to time. In recent years, China's certificate has been proved. In the voucher market, the number of listed companies with profit manipulation has been increasing, and its means of manipulating profits are also increasingly diverse and concealed. Now, the "Asia Pacific industrial profit manipulation case" has been exposed to the people's vision, which is both astonishing and cold. In such a strict case, the scandals of the profit manipulation of the Asia Pacific industry with such a large amount of time and a long period of time have caused the deep thought of the theoretical and practical circles. This article chooses the case of five years' profit manipulation in the Asia Pacific industry as an example, and through the financial analysis of its financial situation and management situation and the qualitative and quantitative financial analysis, it is deeply dissect. The reasons, means and effects of profit manipulation are given in order to provide a case reference for exploring the profit manipulation of Listed Companies in China. At the same time, this article tries to arouse the scholars from all walks of life to strengthen the internal accounting accuracy, improve the internal control system, improve the quality of internal supervision and improve the management of China's capital market. First, it explains the background and significance of the research on profit manipulation, and then through a large number of literature reading, it states the domestic and foreign classical exposition and the recent profit manipulation motivation of the listed companies, the profit manipulation means of listed companies and the related research on the profit manipulation identification of listed companies. After the analysis, the literature was reviewed, and then the research methods and research ideas adopted in this paper were explained. The meaning of profit manipulation was defined and analyzed before the in-depth case study, and the confusing profit manipulation and earnings management were identified to make "profit manipulation". This concept is clearly defined. Secondly, the theoretical analysis of profit manipulation of listed companies is carried out from three aspects of contract, capital market and supervision. In addition, 5 kinds of common means of profit manipulation are listed and listed, that is, fictional purchase and sale transaction, early confirmation of income, late determination of cost, reduction of asset impairment preparation and conceal Association In the end, we use relevant theories to explain the profit manipulation of the listed companies. Through the general survey of the development of enterprises in the Asia Pacific industry, the understanding and analysis of the management team and the management situation, it is helpful to further examine the whole process of the five year profit manipulation of the listed company. In this paper, we mainly analyze the profit manipulation motivation of the Asia Pacific industry from 3 aspects: risk avoidance, asset market pressure and contract conflict. According to the analysis of the impact of the profit manipulation of the Asia Pacific industry, this article is mainly from the three aspects of the company's stock price, the company value and the company's performance. The economic impact on the profit manipulation of the Asia Pacific industry, the means of profit manipulation and the economic effect after the profit manipulation event occurred. In detail, this paper not only enriches the related methods and means of profit manipulation in the accounting theory, but also has some theoretical significance and academic value. In addition, in view of the different means to manipulate its profit by the Asia-Pacific industry, the paper combines the method of qualitative and quantitative to Asia. The financial statements of Tai industry have been analyzed and calculated in recent years, and the means of profit manipulation are also analyzed in detail. Through such case analysis, this paper will help the stakeholders to better understand the influence of profit manipulation of listed companies, identify the motivation and means of profit manipulation of listed companies, To reduce the losses caused by the profit manipulation of the listed companies in the capital market. For the listed companies themselves and their authority managers, this article will help to warn the internal managers of the listed companies and make them go on the right path of development. In addition, this article also helps the practice standards makers to deal with different profit manipulation methods. We should improve the revision of standards and ensure the healthy and orderly development of the national economy.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.51;F275

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