本文選題：上市公司 + 盈余管理��； 參考：《西南大學(xué)》2013年碩士論文

【摘要】：在上個(gè)世紀(jì)末,國外的許多學(xué)者就開始了對(duì)盈余管理與審計(jì)意見的關(guān)系進(jìn)行研究,并且取得了豐富的成果。我國在這方面的研究起步比較晚,主要是借鑒國外的理論和實(shí)證方法,再結(jié)合本國的實(shí)際情況進(jìn)行研究,也取得了一些成果。21世紀(jì)以來,隨著經(jīng)濟(jì)的快速發(fā)展,經(jīng)濟(jì)全球化也成為事實(shí),特別是2008年美國金融危機(jī)給世界經(jīng)濟(jì)造成重大的影響,世界經(jīng)濟(jì)格局受到重大的沖擊,雖然我國經(jīng)濟(jì)受到的影響程度相對(duì)較小,我國再一次吸引了全球的目光。但是我國的企業(yè)管理仍然存在著很大的問題,在上市公司中盈余管理的現(xiàn)象普遍存在,上市公司對(duì)外發(fā)布的財(cái)務(wù)報(bào)告很多都不能真實(shí)反映企業(yè)的財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量。注冊(cè)會(huì)計(jì)師的作用就是起到“經(jīng)濟(jì)監(jiān)督”的責(zé)任,以獨(dú)立第三人的身份對(duì)企業(yè)財(cái)務(wù)報(bào)表進(jìn)行審計(jì),提高審計(jì)質(zhì)量。近些年來,我國的審計(jì)市場得到了快速的發(fā)展,不管是從注冊(cè)會(huì)計(jì)師的職業(yè)人數(shù)還是從事務(wù)所的規(guī)模上來說,都取得了較大的發(fā)展。但是審計(jì)質(zhì)量是不是也跟著提高了,這就需要我們進(jìn)一步的去證實(shí)。本文就是通過對(duì)上市公司盈余管理和審計(jì)意見的關(guān)系進(jìn)行研究,看注冊(cè)會(huì)計(jì)師能在多大程度上發(fā)現(xiàn)上市公司的盈余管理行為,以此來了解我國的注冊(cè)會(huì)計(jì)師行業(yè)的審計(jì)質(zhì)量問題,并對(duì)如何提高我國審計(jì)質(zhì)量問題提出建議。 本文采用規(guī)范研究和實(shí)證研究相結(jié)合的方法對(duì)盈余管理和審計(jì)意見的關(guān)系展開研究,文章主要包括六個(gè)部分,前面三個(gè)部分利用規(guī)范研究的方法,對(duì)盈余管理的概念、產(chǎn)生原因、動(dòng)機(jī)、手段、審計(jì)意見理論以及二者的關(guān)系進(jìn)行了分析回顧。第四、五部分采用實(shí)證分析的方法,對(duì)我國2010和2011年的財(cái)務(wù)數(shù)據(jù)樣本進(jìn)行了實(shí)證分析,首先對(duì)變量進(jìn)行了描述性統(tǒng)計(jì),接著對(duì)被解釋變量之間的相關(guān)性進(jìn)行檢驗(yàn),最后進(jìn)行邏輯回歸分析。根據(jù)回歸結(jié)果顯示,非日常活動(dòng)中盈余管理和審計(jì)意見存在顯著正相關(guān)關(guān)系,然而日�；顒�(dòng)中的盈余管理和審計(jì)意見關(guān)系顯著性不高,并且對(duì)上市公司按行業(yè)進(jìn)行了分類,對(duì)制造業(yè)單獨(dú)作為新樣本進(jìn)行了研究,研究結(jié)果表明,盈余管理和審計(jì)意見的顯著性不明顯,這說明不同的行業(yè),注冊(cè)會(huì)計(jì)師審計(jì)時(shí)關(guān)注的重點(diǎn)不一樣,審計(jì)質(zhì)量也就不相同。第六部分,根據(jù)前文的分析基礎(chǔ)上,提出了政策建議和研究不足。 在本文的研究中,筆者在以下幾個(gè)方面做出了努力,在收集數(shù)據(jù)方面,按行業(yè)劃分來下載,并進(jìn)行數(shù)據(jù)的處理,在實(shí)證部分,把企業(yè)業(yè)務(wù)活動(dòng),分為日常活動(dòng)和非日�；顒�(dòng)兩類,用可控應(yīng)計(jì)利潤率來反映日常活動(dòng)中的盈余管理,用非經(jīng)常性損益占總利潤的比例來反映非日�；顒�(dòng)中的盈余管理,并且分別構(gòu)建了兩個(gè)模型進(jìn)行研究分析,最后對(duì)制造業(yè)單獨(dú)進(jìn)行了研究,解釋了根據(jù)不同的行業(yè),我國注冊(cè)會(huì)計(jì)師的職業(yè)水平是否存在差異。
[Abstract]:At the end of the last century, many foreign scholars began to study the relationship between earnings management and audit opinions, and achieved rich results. The research in this field in our country started relatively late, mainly drawing lessons from the theories and empirical methods of foreign countries, and combining with the actual situation of our country. It has also made some achievements since the 21st century, along with the rapid development of economy. Economic globalization has also become a reality. In particular, the 2008 US financial crisis has had a major impact on the world economy, and the world economic pattern has been greatly affected, although the impact on our economy is relatively small. China has once again attracted the attention of the world. However, there are still a lot of problems in the management of enterprises in our country. The phenomenon of earnings management exists generally in listed companies. Many of the financial reports issued by listed companies do not truly reflect the financial situation of enterprises. Operating results and cash flow. The role of CPA is to play the responsibility of "economic supervision", to audit the financial statements of enterprises as an independent third person, and to improve the audit quality. In recent years, the audit market in China has developed rapidly, both in terms of the number of certified public accountants and the size of the firm. However, the audit quality is also improved, which requires us to further verify. This paper studies the relationship between earnings management and audit opinions of listed companies to see to what extent CPA can find earnings management behavior of listed companies. In order to understand the audit quality of CPA industry in our country, and put forward some suggestions on how to improve the audit quality of our country. This paper studies the relationship between earnings management and audit opinion by combining normative research with empirical research. The paper mainly includes six parts. The first three parts use the normative research method to study the concept of earnings management. Causes, motives, means, audit opinion theory and the relationship between them are reviewed. The fourth and fifth parts use the empirical analysis method to analyze the financial data samples of our country in 2010 and 2011. Firstly, the paper makes descriptive statistics on the variables, and then tests the correlation between the explained variables. Finally, the logical regression analysis is carried out. According to the regression results, there is a significant positive correlation between earnings management and audit opinions in non-daily activities, but the relationship between earnings management and audit opinions in daily activities is not significant, and listed companies are classified by industry. The results show that earnings management and audit opinion are not significant, which shows that the audit quality is not the same in different industries. The sixth part, according to the previous analysis, put forward the policy recommendations and inadequate research. In this study, the author made efforts in the following aspects, in the collection of data, according to the industry to download, and data processing, in the empirical part, business activities, It is divided into two types: daily activities and non-daily activities. Earnings management in daily activities is reflected by controllable accrual profit margin, and earnings management in non-daily activities is reflected by the proportion of non-recurrent profit and loss to total profits. Two models are constructed to study and analyze, and finally the manufacturing industry is studied separately to explain whether there are differences in the professional level of CPA in China according to different industries.
【學(xué)位授予單位】：西南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F239.4;F276.6

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