本文選題：盈余管理　切入點：會計準則　出處：《江蘇大學(xué)》2007年碩士論文

【摘要】： 盈余管理一直都是會計界研究的熱點和難點,它廣泛存在于上市公司,而且隨著經(jīng)濟環(huán)境、公司規(guī)模和業(yè)務(wù)復(fù)雜程度的變化,有越演越烈之勢。盡管盈余管理披著“合法”的外衣,但并不合理,特別是在我國,由于市場和法律法規(guī)不夠完善,對會計信息和資本市場產(chǎn)生了很大的負面影響,嚴重地誤導(dǎo)了報表使用者,影響了他們決策的正確性。正確把握盈余管理的概念,立足我國國情,深入研究我國的盈余管理的現(xiàn)狀以及審計是否能夠揭示上市公司的盈余管理等問題,并由此提出相應(yīng)對策與治理建議是很有必要的。筆者正是基于此選擇這一命題,其中盈余管理與審計意見的關(guān)系是本文關(guān)注的焦點。 本文圍繞審計意見和盈余管理的關(guān)系,將盈余管理的基本理論與我國具體情況相結(jié)合,著重分析了我國上市公司盈余管理的條件、動機、主要手段,并結(jié)合2006年2月新頒布的新會計準則,探討了新準則對盈余管理手段的限制及為盈余管理提供的新手段。接著采用了實證研究,為了防止出現(xiàn)變量之間存在共線性問題,首先對影響審計意見的11個變量進行了Spearman秩相關(guān)系數(shù)分析,然后以2006年滬市150家上市公司為研究對象,通過單變量分析和邏輯回歸分析方法對盈余管理與審計意見相關(guān)性進行了深入的研究與分析,結(jié)果發(fā)現(xiàn): 1、審計意見具有一定的信息含量,能在一定程度上揭示上市公司的盈余管理,即盈余管理與審計意見之間具有正相關(guān)性。 2、我國上市公司存在嚴重的避虧動機和配股動機的盈余管理行為,但審計意見并沒有特別揭示上市公司避虧動機和配股動機。 3、注冊會計師在審計意見時考慮的主要因素是上市公司的財務(wù)狀況和經(jīng)營狀況,而是否存在盈余管理、會計師事務(wù)所的規(guī)模、企業(yè)資產(chǎn)規(guī)模對審計意見的發(fā)表均沒有顯著影響即審計意見沒有揭示我國上市公司的盈余管理行為。 本文最后對我國審計質(zhì)量不高的審計方面原因進行了分析并提出了整合審計市場、健全審計收費制度、建立健全審計委員會制度、強化注冊會計師的法律責(zé)任、完善會計師事務(wù)所聘用制度、不斷提高注冊會計師的職業(yè)道德水平和執(zhí)業(yè)能力等相關(guān)審計對策和建議,以進一步地治理我國上市公司的盈余管理行為。
[Abstract]:Earnings management has always been a hot and difficult point in the accounting field. It exists widely in listed companies, and with the change of economic environment, company size and business complexity, it has the tendency of becoming stronger and stronger.Although earnings management is under the guise of "legality", it is unreasonable, especially in our country, because the market and laws and regulations are not perfect enough, which has a great negative influence on accounting information and capital market, and has seriously misled the users of financial statements.It affects the correctness of their decision.It is necessary to correctly grasp the concept of earnings management, base on the situation of our country, deeply study the current situation of earnings management and whether the audit can reveal the earnings management of listed companies, and put forward the corresponding countermeasures and governance suggestions.The relationship between earnings management and audit opinion is the focus of this paper.Based on the relationship between audit opinion and earnings management, this paper combines the basic theory of earnings management with the concrete situation of our country, and analyzes emphatically the conditions, motives, main means of earnings management of listed companies in our country.In order to prevent the existence of collinearity between variables, the Spearman rank correlation coefficient of 11 variables influencing audit opinion is analyzed firstly, and then 150 listed companies in Shanghai Stock Exchange in 2006 are taken as the research objects.Through univariate analysis and logical regression analysis, the correlation between earnings management and audit opinion is deeply studied and analyzed. The results show that:1. The audit opinion has certain information content, which can reveal the earnings management of listed companies to a certain extent, that is, there is a positive correlation between earnings management and audit opinions.2. The listed companies in our country have serious earnings management behavior of avoiding losses and rationing shares, but the audit opinion does not reveal the motivation of avoiding losses and rationing shares in the listed companies.3. The main factors considered by the CPA in the audit opinion are the financial status and the operating condition of the listed company, and whether there is earnings management, the scale of the accounting firm,The size of enterprise assets has no significant influence on the publication of audit opinion that is the audit opinion does not reveal the earnings management behavior of listed companies in China.In the end, this paper analyzes the reasons for the low audit quality in our country, and puts forward the integration of the audit market, the perfection of the audit fee system, the establishment of the audit committee system, and the strengthening of the legal responsibility of the certified public accountants.In order to further control the earnings management behavior of listed companies in China, we should perfect the employment system of accounting firms and constantly improve the professional ethics and professional ability of certified public accountants.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.4

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 黃爾妮;審計意見對上市公司盈余管理的識別研究[D];華南理工大學(xué);2013年

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本文編號：1705110