本文關(guān)鍵詞：創(chuàng)業(yè)板上市公司盈余管理與會計信息質(zhì)量的實證研究　出處：《四川師范大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 創(chuàng)業(yè)板 盈余管理 會計信息質(zhì)量 產(chǎn)權(quán)屬性

【摘要】：2009年10月,我國為促進(jìn)中小企業(yè)發(fā)展、推進(jìn)科技自主創(chuàng)新、促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)升級,建立了新型中小企業(yè)的創(chuàng)業(yè)版,創(chuàng)業(yè)板的健康發(fā)展對我國經(jīng)濟(jì)發(fā)展具有重要意義。由于創(chuàng)業(yè)板發(fā)行管理辦法對在此板上市的企業(yè)設(shè)置了最低盈利標(biāo)準(zhǔn),諸多企業(yè)為了獲取稀缺的上市資格,實現(xiàn)大量融資等目的,大都存在運用財務(wù)手段操控盈余的管理動機(jī),而且實施盈余管理給企業(yè)帶來的正面效應(yīng)也使公司管理者嘗到了甜頭,因此目前越來越多的公司傾向于采用盈余管理而非從改善企業(yè)實際經(jīng)營情況來調(diào)整公司實際盈利水平,如ST上市公司及創(chuàng)業(yè)板上市公司。前者出于急需摘帽的目的會加大對盈余的調(diào)整和管理,后者出于是初創(chuàng)企業(yè),資金受限,經(jīng)營風(fēng)險大融資困難等原因而加大盈余管理力度。盈余管理的實施對會計信息質(zhì)量造成了很大影響,只有高質(zhì)量的會計信息才能對企業(yè)的真實經(jīng)營狀況如實反映以及供投資者進(jìn)行相關(guān)決策時參考。過度使用盈余管理不但降低會計信息質(zhì)量,威脅企業(yè)的長期發(fā)展損害企業(yè)相關(guān)利益者的權(quán)益,更是使得整個資本市場的發(fā)展處于亞健康狀態(tài)。與西方發(fā)達(dá)國家相比,我國特殊的社會制度使得上市公司的最終控制人即公司的產(chǎn)權(quán)屬性不同。上市公司的產(chǎn)權(quán)屬性可能屬于中央控股或各級地方政府控股即國有性質(zhì),也可能屬于非國有性質(zhì),因此控股股東的不同身份對其行使職權(quán)的激勵效果有明顯差異。對此本文加入產(chǎn)權(quán)屬性這一變量來研究創(chuàng)業(yè)板上市公司的不同產(chǎn)權(quán)屬性對其盈余管理與會計信息質(zhì)量關(guān)系的影響具有重大的理論與現(xiàn)實意義。在研究中,本文結(jié)合使用規(guī)范分析法和實證分析法。首先對盈余管理和會計信息質(zhì)量的研究現(xiàn)狀做簡單介紹,其次分析創(chuàng)業(yè)板的基本情況、盈余管理與會計信息質(zhì)量的理論分析及創(chuàng)業(yè)板存在的相應(yīng)問題。并在相關(guān)理論的指導(dǎo)下,以創(chuàng)業(yè)板上市公司為樣本對盈余管理與會計信息質(zhì)量的相關(guān)性進(jìn)行描述性統(tǒng)計,相關(guān)性分析和回歸分析。實證結(jié)果表明盈余管理與會計信息質(zhì)量負(fù)相關(guān),與此同時加入產(chǎn)權(quán)屬性這一變量進(jìn)行分析研究。研究發(fā)現(xiàn)與非國有企業(yè)相比,國有企業(yè)的產(chǎn)權(quán)屬性在一定程度上加強(qiáng)了上市公司盈余管理與會計信息質(zhì)量的負(fù)相關(guān)程度。文章針對研究結(jié)果,結(jié)合我國創(chuàng)業(yè)板市場的實際發(fā)展情況,提出規(guī)范盈余管理提高相關(guān)會計信息質(zhì)量的意見和建議,最后提出研究不足和展望,以供相關(guān)學(xué)者參考。
[Abstract]:In October 2009, in order to promote the development of small and medium-sized enterprises, promote independent innovation in science and technology, promote the upgrading of industrial structure, China established a new version of small and medium-sized enterprises. The healthy development of the gem is of great significance to the economic development of our country. Because the gem issue management measures set the minimum profit standard for the enterprises listed on the board, many enterprises in order to obtain the scarce qualification for listing. To achieve a large number of financing purposes, most of them use financial means to control earnings management motivation, and the implementation of earnings management on the positive effects of corporate managers have also tasted the sweet. Therefore, at present, more and more companies tend to adopt earnings management instead of improving the actual operating conditions to adjust the actual profit level of the company. For example, St listed companies and gem listed companies. The former will increase the adjustment and management of earnings for the purpose of urgent need to remove caps, while the latter is a start-up company, so the capital is limited. The implementation of earnings management has a great impact on the quality of accounting information. Only high quality accounting information can reflect the true business situation of enterprises and provide investors with reference when making relevant decisions. Excessive use of earnings management not only reduces the quality of accounting information. Threatening the long-term development of enterprises to damage the rights and interests of the relevant interests of enterprises, but also make the development of the entire capital market in a sub-healthy state, compared with the Western developed countries. The special social system of our country makes the ultimate controller of the listed company, that is, the property right attribute of the company is different. The property right attribute of the listed company may belong to the property right of the central holding or the local government holding at all levels, that is, the state-owned nature. It may also be of a non-state nature. Therefore, there are obvious differences in the incentive effect of controlling shareholders' different identities on the exercise of their functions and powers. In this paper, the variable of property right attribute is added to study the earnings management and accounting information of listed companies in gem. The influence of quality relationship is of great theoretical and practical significance. This paper combines normative analysis and empirical analysis. Firstly, it introduces the research status of earnings management and accounting information quality, and then analyzes the basic situation of gem. The theoretical analysis of earnings management and accounting information quality and the corresponding problems in gem. The correlation between earnings management and accounting information quality is analyzed by descriptive statistics, correlation analysis and regression analysis. The empirical results show that earnings management is negatively correlated with accounting information quality. At the same time, the property right attribute is added to analyze and research. The research found that compared with the non-state-owned enterprises. To a certain extent, the property attributes of state-owned enterprises strengthen the negative correlation between earnings management and accounting information quality of listed companies. According to the research results, combined with the actual development of the gem market in China. This paper puts forward some suggestions and suggestions on standardizing earnings management to improve the quality of accounting information. Finally, it puts forward the research deficiencies and prospects for the reference of relevant scholars.
【學(xué)位授予單位】：四川師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.51;F275

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 周娟;郭汝婷;;應(yīng)計盈余管理與真實盈余管理比較分析[J];行政事業(yè)資產(chǎn)與財務(wù);2014年04期

2 劉會麗;王玲;;高管薪酬與盈余管理的實證研究[J];商業(yè)會計;2014年01期

3 施金龍;許景;;中小企業(yè)稅務(wù)籌劃風(fēng)險分析[J];會計之友;2013年35期

4 余霞;趙劍灃;;應(yīng)計項目盈余管理和真實盈余管理的抉擇[J];科技視界;2013年34期

5 楊潔;;我國創(chuàng)業(yè)板上市公司IPO盈余管理實證研究[J];金融與經(jīng)濟(jì);2013年07期

6 肖作平;;終極所有權(quán)結(jié)構(gòu)對資本結(jié)構(gòu)選擇的影響——來自中國上市公司的經(jīng)驗證據(jù)[J];中國管理科學(xué);2012年04期

7 趙繼平;;我國現(xiàn)階段金融會計風(fēng)險與內(nèi)控研究[J];行政事業(yè)資產(chǎn)與財務(wù);2011年14期

8 索玲玲;楊克智;;風(fēng)險投資與首次公開募股公司盈余管理的關(guān)系——基于創(chuàng)業(yè)板上市公司數(shù)據(jù)[J];南京審計學(xué)院學(xué)報;2011年02期

9 黃呈祥;;IPO中的盈余管理行為分析[J];西安財經(jīng)學(xué)院學(xué)報;2010年03期

10 王芳;;盈余管理的識別方法[J];現(xiàn)代經(jīng)濟(jì)信息;2010年02期

相關(guān)博士學(xué)位論文 前1條

1 劉穎;真實和應(yīng)計盈余管理水平及其價值相關(guān)性的實證研究[D];財政部財政科學(xué)研究所;2011年

相關(guān)碩士學(xué)位論文 前2條

1 齊振威;我國上市公司股權(quán)結(jié)構(gòu)與盈余管理關(guān)系研究[D];西南交通大學(xué);2011年

2 朱栗;公司內(nèi)部治理對盈余管理的影響[D];北京交通大學(xué);2009年

，

本文編號：1413016