發(fā)布時間：2018-05-27 00:36

  本文選題：盈余管理 + 公允價值��； 參考：《安徽財經(jīng)大學(xué)》2013年碩士論文

【摘要】：西方國家對盈余管理的研究已有三十多年的歷史,近年來,隨著我國經(jīng)濟的迅猛發(fā)展,我國企業(yè)對盈余管理的應(yīng)用也越來越廣泛。我國財政部于2006年頒布了新會計準則,并規(guī)定2007年所有的上市公司都必須實施。新會計準則最大的亮點就是重新引入了公允價值計量屬性。在新準則中,公允價值計量屬性不同程度的引入到債務(wù)重組、非貨幣性資產(chǎn)交換等17項具體準則中。公允價值計量屬性重新引入后成為我國上市公司操縱盈余的有利工具,因此,公允價值對我國上市公司的盈余管理將產(chǎn)生何種影響已經(jīng)成為人們最為關(guān)切的問題,研究它們二者之間的關(guān)系具有非常重要的現(xiàn)實意義和理論意義。 本文鑒于前人對公允價值和盈余管理關(guān)系的研究基礎(chǔ)之上,提出了本文的研究方法即規(guī)范與實證研究相結(jié)合。首先,將國內(nèi)外有關(guān)盈余管理和公允價值的研究進行綜合闡述以及公允價值對盈余管理的影響進行規(guī)范研究。然后,從公允價值變動損益、投資收益、資產(chǎn)減值損失和營業(yè)外收支這四個與公允價值計量有關(guān)的非損益項目對我國上市公司的盈余管理進行實證研究。本文選取我國上市公司2009年末至2011年末的財務(wù)數(shù)據(jù),對我國學(xué)者蔣義宏(1998)的模型進行改造,利用SPSS17.0等統(tǒng)計分析工具,對本文提出的假設(shè)進行檢驗以及論證,根據(jù)本文的結(jié)論對我國上市公司有關(guān)盈余管理的現(xiàn)狀提出一些相關(guān)的建議和對策。
[Abstract]:Earnings management has been studied in western countries for more than 30 years. In recent years, with the rapid development of China's economy, the application of earnings management by Chinese enterprises is becoming more and more extensive. The Ministry of Finance issued new accounting standards in 2006 and stipulated that all listed companies must implement them in 2007. The biggest highlight of the new accounting standards is the re-introduction of fair value measurement attribute. In the new criterion, the fair value measurement attribute is introduced into 17 specific criteria, such as debt restructuring, non-monetary asset exchange and so on. After the introduction of fair value measurement attribute, it has become a favorable tool for Chinese listed companies to manipulate earnings. Therefore, what kind of impact of fair value on earnings management of listed companies in China has become the most concerned issue. It is of great practical and theoretical significance to study the relationship between them. In view of the previous researches on the relationship between fair value and earnings management, this paper puts forward the research method of this paper, which is the combination of norms and empirical research. Firstly, the research on earnings management and fair value at home and abroad and the impact of fair value on earnings management are discussed comprehensively. Then, this paper makes an empirical study on earnings management of listed companies in China from four non-profit and loss items related to fair value measurement, such as fair value change profit and loss, investment income and loss, asset impairment loss and non-operating income and expenditure. This paper selects the financial data of Chinese listed companies from the end of 2009 to the end of 2011, modifies the model of our country's scholar Jiang Yihong's 1998), and makes use of statistical analysis tools such as SPSS17.0 to test and prove the hypotheses put forward in this paper. According to the conclusion of this paper, some suggestions and countermeasures are put forward on the current situation of earnings management of listed companies in China.
【學(xué)位授予單位】：安徽財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F233;F276.6

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本文編號：1939651