本文關(guān)鍵詞： 盈余管理 真實(shí)活動(dòng)盈余管理 應(yīng)計(jì)項(xiàng)盈余管理 分類轉(zhuǎn)移盈余管理 使用條件　出處：《北京交通大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：目前,我國正步入經(jīng)濟(jì)新常態(tài)軌道,轉(zhuǎn)型中的市場(chǎng)經(jīng)濟(jì)倚賴于資本市場(chǎng)的發(fā)展與完善,信息披露對(duì)于投資者和整個(gè)市場(chǎng)經(jīng)濟(jì)的發(fā)展都尤為重要,因此對(duì)于非經(jīng)常性損益項(xiàng)目和盈余管理的研究十分必要。本文基于前人的研究,以分類轉(zhuǎn)移這種盈余管理方式實(shí)施的條件作為主要研究問題和目的,以獨(dú)特的角度,從真實(shí)活動(dòng)盈余管理、應(yīng)計(jì)項(xiàng)盈余管理與分類轉(zhuǎn)移盈余管理三種方式權(quán)衡的角度進(jìn)行理論與實(shí)證研究分析。由于分類轉(zhuǎn)移是一種通過故意錯(cuò)分利潤表中項(xiàng)目進(jìn)行盈余操縱的方式,因此其具有隱蔽且使用成本低的特點(diǎn),但是它與另兩種盈余管理方式又息息相關(guān),因此筆者以此作為切入點(diǎn)進(jìn)行研究。理論研究部分是基于對(duì)前人研究進(jìn)行的文獻(xiàn)綜述,理論推導(dǎo)并分析前人已有的研究方法與尚未進(jìn)行研究的空間,從而做出相關(guān)假設(shè)。實(shí)證研究部分則是采用2008年-2013年我國A股上市公司數(shù)據(jù)進(jìn)行l(wèi)ogit模型分析,最終得到了我國上市公司分類轉(zhuǎn)移實(shí)施的條件。從微觀層面來看,當(dāng)企業(yè)財(cái)務(wù)狀況不佳、機(jī)構(gòu)持股比例較高、市場(chǎng)地位較低、被"四大"會(huì)計(jì)師事務(wù)所審計(jì)和擁有預(yù)測(cè)現(xiàn)金流時(shí),真實(shí)活動(dòng)盈余管理和應(yīng)計(jì)項(xiàng)盈余管理的實(shí)施條件會(huì)被限制,企業(yè)管理者會(huì)轉(zhuǎn)向使用分類轉(zhuǎn)移;從中觀層面分析,當(dāng)企業(yè)從事真實(shí)活動(dòng)和應(yīng)計(jì)項(xiàng)盈余管理活動(dòng)程度不能滿足管理者操縱目標(biāo)時(shí),管理者也會(huì)以分類轉(zhuǎn)移作為替補(bǔ)項(xiàng),以達(dá)到迎合分析師預(yù)測(cè)或平滑利潤的目的。通過一系列的研究表明,我國上市公司管理層的確存在分類轉(zhuǎn)移現(xiàn)象,并且在另兩種盈余管理方式被約束時(shí),管理者則可能更多的使用分類轉(zhuǎn)移進(jìn)行盈余管理。因此,筆者分別對(duì)政策制定者、審計(jì)分析師以及企業(yè)管理者等多種角色提出現(xiàn)實(shí)的建議,以便更多人能夠識(shí)別分類轉(zhuǎn)移,從而使得投資者能夠優(yōu)化投資策略,并且使得整個(gè)資本市場(chǎng)資源配置的有效性得以提升,有助于社會(huì)主義市場(chǎng)經(jīng)濟(jì)的發(fā)展與完善。
[Abstract]:At present, our country is stepping into the new normal track of economy. The market economy in the transition depends on the development and perfection of the capital market. Information disclosure is particularly important for the development of investors and the market economy as a whole. Therefore, it is necessary to study the non-recurrent profit and loss items and earnings management. Based on the previous studies, this paper takes the conditions of classified transfer of earnings management as the main research issues and purposes. With the unique angle, from the real activity earnings management. From the perspective of balance between accrual earnings management and classified transfer earnings management, this paper makes theoretical and empirical research and analysis. Because classified transfer is a way to manipulate earnings by deliberately misdividing the items in the income statement. Therefore, it has the characteristics of concealment and low cost, but it is closely related to the other two ways of earnings management. The theoretical research part is based on the literature review of previous studies, theoretical derivation and analysis of the previous research methods and the space that has not yet been studied. The empirical research part is based on the data of A-share listed companies from 2008 to 2013 to analyze the logit model. Finally, we get the conditions of classified transfer of listed companies in China. From the micro level, when the financial situation of enterprises is not good, the proportion of institutional ownership is high, and the market position is low. When audited by the "Big four" accounting firms and having forecasted cash flow, the actual operating conditions of earnings management and accrual earnings management will be restricted, and the managers of enterprises will shift to the use of classification transfer; From the meso-level analysis, when the enterprise engaged in real activities and accrual earnings management activities can not meet the objectives of managers, managers will also take classification transfer as a replacement. In order to meet the purpose of predicting or smoothing the profits of the analysts. Through a series of studies, the management of listed companies in China does exist the phenomenon of classified transfer, and when the other two ways of earnings management are constrained. Managers may be more likely to use classified transfers for earnings management. Therefore, the author puts forward practical suggestions on the role of policy makers, audit analysts and corporate managers. So that more people can identify the classified transfer, so that investors can optimize their investment strategy and improve the efficiency of resource allocation in the whole capital market. It is helpful to the development and perfection of socialist market economy.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F832.51

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