本文關(guān)鍵詞： 大商股份 盈余管理 零售業(yè)上市公司　出處：《吉林財(cái)經(jīng)大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：盈余管理行為能夠顯著影響會計(jì)盈余,而盈余信息又是企業(yè)外部信息使用者進(jìn)行相關(guān)決策的重要依據(jù),這一特性使盈余管理與會計(jì)信息質(zhì)量、投資者利益保護(hù)等問題緊密聯(lián)系。盈余管理行為已在上市公司中普遍存在,但我國相關(guān)監(jiān)管政策及法律法規(guī)還不完善,上市公司的治理結(jié)構(gòu)也存在一定缺陷,有許多過度盈余管理的現(xiàn)象還不能受到約束,因此,理論界與實(shí)務(wù)界一直對盈余管理問題進(jìn)行著更廣泛、更深入的研究。近年來,零售業(yè)面臨著經(jīng)濟(jì)增速趨緩、消費(fèi)結(jié)構(gòu)分化、消費(fèi)行為改變、電子商務(wù)分流、行業(yè)競爭加劇、人工成本增長等不利因素,且這些不利因素還將持續(xù)存在,電子商務(wù)的蓬勃發(fā)展尤其給實(shí)體零售業(yè)帶來了不小的沖擊。這使得實(shí)體零售企業(yè)更傾向于采用盈余管理方法向外界傳遞出對企業(yè)有利的正面信息。對零售業(yè)上市企業(yè)盈余管理的研究一方面希望可以提醒投資者,在關(guān)注傳統(tǒng)盈余指標(biāo)的同時(shí),更要根據(jù)綜合分析來做出投資決策,以避免遭受過度盈余管理的誤導(dǎo)造成損失。另一方面,也敦促企業(yè)規(guī)范內(nèi)部的盈余管理行為,通過正常渠道提高經(jīng)營成果和會計(jì)信息質(zhì)量,促進(jìn)零售業(yè)上市公司的長期穩(wěn)定發(fā)展。本文選擇了規(guī)模較大的零售業(yè)上市公司——大商股份作為研究對象,從盈余管理基本理論出發(fā),闡述相關(guān)概念、運(yùn)用手段與行為動(dòng)機(jī)。然后介紹大商股份的基本情況,結(jié)合公司財(cái)務(wù)報(bào)告及運(yùn)營信息,對大商股份盈余管理的狀況進(jìn)行全面分析并對其評價(jià),最后提出促進(jìn)大商股份盈余管理健康發(fā)展的相關(guān)建議。
[Abstract]:Earnings management behavior can significantly affect accounting earnings, and earnings information is an important basis for external information users to make decisions, which makes earnings management and accounting information quality. The behavior of earnings management has been widely existed in listed companies, but the relevant regulatory policies and laws and regulations in our country are not perfect, and the governance structure of listed companies also has some defects. There are many phenomena of excessive earnings management can not be restrained, therefore, the theory and practice of earnings management has been more extensive and in-depth research. In recent years, the retail industry is faced with a slowing down in economic growth, consumer structure differentiation, Changes in consumer behavior, diversion of electronic commerce, intensified competition in the industry, increased labour costs, and other adverse factors will continue to exist. The booming development of electronic commerce has brought a great impact on the retail industry, which makes the retail enterprises more inclined to use earnings management to convey positive information to the outside world, which is beneficial to the retail industry. On the one hand, the research on earnings management of enterprises hopes to remind investors, While paying close attention to the traditional earnings indicators, we should make investment decisions based on comprehensive analysis so as to avoid the loss caused by excessive earnings management. On the other hand, enterprises are urged to regulate the internal earnings management behavior. Through normal channels to improve the quality of business results and accounting information, to promote the long-term and stable development of the retail listed companies. Starting from the basic theory of earnings management, this paper expounds the relevant concepts, means and behavioral motives. Then it introduces the basic situation of large business shares, and combines the financial report and operation information of the company. This paper makes a comprehensive analysis and evaluation on the situation of stock earnings management of big merchants, and finally puts forward some relevant suggestions to promote the healthy development of earnings management of large business shares.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F724.2;F715.5

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