【摘要】：一直以來，盈余管理就是會計學(xué)領(lǐng)域廣為關(guān)注的課題，其產(chǎn)生于企業(yè)所有權(quán)與經(jīng)營權(quán)的分離，隨著經(jīng)濟(jì)的發(fā)展，盈余管理的手法也在“與時俱進(jìn)”地變換著。由于受會計盈余信息影響的利益相關(guān)者較多，上至政府和監(jiān)管部門，下及廣大的投資者和員工，因此，理論界也緊跟實(shí)務(wù)的步伐，從理論與實(shí)證兩方面不斷地深入研究盈余管理。自上世紀(jì)八十年代始，會計學(xué)界對盈余管理的研究已經(jīng)取得了很大的進(jìn)展，其中比較成熟的理論有關(guān)于盈余管理的動機(jī)研究、盈余管理影響因素的研究和盈余管理方式選擇的研究。盈余管理的實(shí)證研究不僅對會計實(shí)務(wù)和公認(rèn)會計原則的制訂產(chǎn)生了深遠(yuǎn)的影響，而且還大大地促進(jìn)了現(xiàn)代會計理論及其研究方法的發(fā)展。但是不同方式的盈余管理對企業(yè)績效影響的實(shí)證研究結(jié)論仍存在較大差異，本文就該現(xiàn)象針對盈余管理對企業(yè)績效的影響進(jìn)行了一些探索和論證。 本文首先梳理了國內(nèi)外有關(guān)盈余管理與企業(yè)績效研究的文獻(xiàn)，了解理論界的研究現(xiàn)狀；其次分別對盈余管理和企業(yè)績效進(jìn)行理論分析，體現(xiàn)在從盈余管理的概念、分類、影響因素和影響因素與盈余管理的關(guān)聯(lián)分析四個方面對盈余管理展開論述；從企業(yè)績效的概念、發(fā)展和衡量指標(biāo)三個方面對企業(yè)績效展開論述；然后是盈余管理對企業(yè)績效影響的理論分析部分，分別從應(yīng)計項(xiàng)目盈余管理和真實(shí)活動盈余管理分析，并提出相關(guān)假設(shè)；再者就是本文的實(shí)證研究部分，分別從數(shù)據(jù)的選取、指標(biāo)的確定、模型的構(gòu)建和實(shí)證結(jié)果的分析幾個方面展開；最后是本文的結(jié)論和政策建議部分。 本文通過實(shí)證研究得出如下結(jié)論：應(yīng)計項(xiàng)目盈余管理對企業(yè)績效有正向的、積極的影響，而真實(shí)活動盈余管理對企業(yè)績效有負(fù)向的、消極的影響。在我國特殊市場環(huán)境的影響下，國有控股、十大審計、財務(wù)杠桿和董監(jiān)會的獨(dú)立性都正向促使企業(yè)在盈余管理時傾向于選取真實(shí)活動盈余管理。基于上述結(jié)論，文章提出了相應(yīng)的政策建議。
[Abstract]:Earnings management has always been a subject of great concern in the field of accounting. It comes from the separation of enterprise ownership and management right. With the development of economy, earnings management is changing with the times. As more stakeholders are affected by accounting earnings information, ranging from government and regulatory authorities to investors and employees, the theoretical circle is also closely following the pace of practice. The earnings management is studied in both theory and practice. Since the eighties of last century, the research on earnings management has made great progress in the accounting field, among which the more mature theory is about the motivation of earnings management. The study of the influence factors of earnings management and the choice of earnings management mode. The empirical study of earnings management not only has a profound impact on accounting practice and the formulation of generally accepted accounting principles, but also greatly promotes the development of modern accounting theory and its research methods. However, there are still some differences in the empirical research conclusions about the effect of earnings management on corporate performance. This paper explores and demonstrates the effect of earnings management on corporate performance. This paper firstly combs the literature about earnings management and enterprise performance research at home and abroad, understands the current research situation of the theory circle, and then carries on the theoretical analysis to the earnings management and the enterprise performance separately, manifests in the earnings management concept, the classification, The paper discusses earnings management from four aspects: the concept, development and measurement of enterprise performance. Then it is the theoretical analysis of the impact of earnings management on corporate performance, respectively from the accrual item earnings management and real activity earnings management analysis, and put forward the relevant assumptions; third, the empirical research part of this paper, respectively from the data selection, The determination of indicators, the construction of the model and the analysis of empirical results are carried out in several aspects. Finally, the conclusions and policy recommendations of this paper are discussed. This paper draws the following conclusions by empirical research: accrual earnings management has a positive and positive impact on corporate performance, while real activity earnings management has a negative and negative impact on corporate performance. Under the influence of the special market environment of our country, the state-owned holding, the top ten audit, the financial leverage and the independence of the board of directors are all positive to urge the enterprises to choose the real earnings management in earnings management. Based on the above conclusions, the paper puts forward the corresponding policy recommendations.
【學(xué)位授予單位】：寧波大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275;F272.5;F224

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