發(fā)布時(shí)間：2018-05-15 23:03

  本文選題：ST企業(yè) + 盈余管理��； 參考：《東華大學(xué)》2017年碩士論文

【摘要】：由于上市公司相較于非上市公司存在一系列優(yōu)勢,使得上市資格成為了我國企業(yè)寶貴的“殼”資源。ST企業(yè)為“出現(xiàn)連續(xù)虧損或者其他異常狀況”的企業(yè),為了避免退市而失去其珍貴的“殼”資源,該類企業(yè)通常會極力改善企業(yè)報(bào)表利潤。但虧損并非一朝一夕形成的,ST企業(yè)想要通過正常經(jīng)營手段在短期內(nèi)扭虧難度極大,此時(shí),企業(yè)通常會采取一系列的手段進(jìn)行盈余管理已達(dá)到扭虧為盈的目的。本文主要內(nèi)容由以下六部分組成:第一部分為緒論,包括提出本文所研究的問題以及對此問題研究的理論意義與實(shí)際意義,介紹了相關(guān)的研究背景,并對本文的研究思路、研究方法與創(chuàng)新點(diǎn)進(jìn)行說明。第二部分為相關(guān)概念簡述,在該部分對文章所涉及到的ST制度的發(fā)展與具體內(nèi)容進(jìn)行了簡單的介紹,并對企業(yè)在進(jìn)行盈余管理的過程中可能會采用的盈余管理手段進(jìn)行了描述與歸納。第三部分為案例介紹,本文以ST山水為研究對象,在該部分首先對被研究企業(yè)進(jìn)行了簡要的背景介紹,同時(shí)以時(shí)間為軸線對st山水的發(fā)展進(jìn)行了系統(tǒng)的概括,發(fā)現(xiàn)st山水在其整個(gè)的上市16年間,多次虧損,并多次扭虧,對企業(yè)在扭虧的年間所采用的盈余管理手段進(jìn)行了系統(tǒng)的歸納。第四部分為案例分析,以上一部分的案例介紹為依據(jù),對st山水上市期間的采取的盈余管理手段對企業(yè)的短期影響與長期影響進(jìn)行全面分析與評價(jià),同時(shí)描述了這些盈余管理手段對企業(yè)產(chǎn)生的影響。第五部分為依據(jù)盈余管理對st山水產(chǎn)生的影響提出針對性的建議,同時(shí)為其他st企業(yè)的未來發(fā)展提出的建議。第六部分為結(jié)論。本文通過運(yùn)用案例研究的方法,結(jié)合st山水的發(fā)展歷程,分析企業(yè)是通過什么樣的盈余管理的手段使得企業(yè)財(cái)務(wù)狀況做到了表面的盈利,提高利潤扭虧為盈。通過進(jìn)一步的分析了解企業(yè)實(shí)際經(jīng)營業(yè)績是否真正得到改善。根據(jù)相關(guān)理論分析說明了st山水的財(cái)務(wù)狀況、并對該企業(yè)進(jìn)行盈余管理手段及盈余管理對企業(yè)所產(chǎn)生的短期影響和長期影響進(jìn)行了分析,對st山水的未來發(fā)展提出相關(guān)建議。文章最終得出以下幾個(gè)結(jié)論:第一:為實(shí)現(xiàn)扭虧為盈,避免連續(xù)三年的虧損而導(dǎo)致被迫下市時(shí),非經(jīng)常性損益來進(jìn)行盈余管理是該類企業(yè)的常用手段;第二,非經(jīng)常損益進(jìn)行盈余管理可在短時(shí)間內(nèi)大幅度的提升企業(yè)當(dāng)年的利潤狀況,達(dá)到扭虧的目的;第三:從企業(yè)長期發(fā)展的角度來進(jìn)行分析,ST公司利用非經(jīng)常性損益來進(jìn)行盈余管理到達(dá)摘帽目的行為不能從根本上解決企業(yè)的發(fā)展問題。
[Abstract]:Because the listed company has a series of advantages over the non-listed company, the listed qualification has become the valuable "shell" resource of our country's enterprise. St enterprise is the enterprise that "appears the continuous loss or other abnormal condition". In order to avoid delisting and lose their precious shell resources, such enterprises usually try to improve their profits. However, it is very difficult for St enterprises to turn losses in a short period of time because the losses are not formed overnight. At this time, the enterprises usually take a series of means to manage earnings to achieve the goal of turning losses into profits. The main content of this paper is composed of the following six parts: the first part is the introduction, including putting forward the problems studied in this paper and the theoretical and practical significance of the research on this issue, introducing the relevant research background, and the research ideas of this paper. Research methods and innovation points are explained. The second part is a brief description of the related concepts. In this part, the development and specific contents of St system involved in the article are briefly introduced. The paper also describes and summarizes the earnings management methods that may be used in the process of earnings management. The third part is a case study, this paper takes St landscape as the research object, in this part, first of all, it gives a brief background introduction to the enterprises studied, at the same time, taking time as the axis, it systematically summarizes the development of st landscape. It is found that st landscape has many losses and several losses during the whole 16 years of its listing. The earnings management methods adopted by the enterprises in the year of turning losses are systematically summarized. The fourth part is the case analysis. Based on the case introduction of the above part, the paper makes a comprehensive analysis and evaluation on the short-term and long-term impact of the earnings management measures taken during st's landscape listing. At the same time, this paper describes the impact of these earnings management tools on enterprises. The fifth part is based on the impact of earnings management on st landscape, and the suggestions for the future development of other st enterprises The sixth part is the conclusion. By using the method of case study and combining the development course of st mountains and rivers, this paper analyzes what kind of means of earnings management makes the financial situation of enterprises achieve the superficial profit and improve the profit to turn into profit. Through further analysis to understand whether the actual business performance of the enterprise has been really improved. Based on the analysis of relevant theories, this paper explains the financial situation of st mountains and rivers, analyzes the means of earnings management and the short-term and long-term effects of earnings management on the enterprises, and puts forward some relevant suggestions for the future development of st mountains and rivers. Finally, the paper draws the following conclusions: first, in order to achieve a turnaround and avoid losses for three consecutive years and forced to market, non-recurrent profit and loss to carry out earnings management is the common means of this kind of enterprises; second, Earnings management of non-recurrent profit and loss can greatly improve the profit status of the enterprise in a short period of time to achieve the purpose of turning losses; Thirdly, from the perspective of long-term development of enterprises, St Company can not fundamentally solve the problem of enterprise development by using non-recurrent profits and losses to achieve the goal of earnings management.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F279.26

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