本文選題：新會(huì)計(jì)準(zhǔn)則 + 上市公司��； 參考：《山東大學(xué)》2010年碩士論文

【摘要】： 盈余管理是指管理層在會(huì)計(jì)準(zhǔn)則和公司法允許的范圍內(nèi)進(jìn)行會(huì)計(jì)政策選擇與會(huì)計(jì)估計(jì)等,從而實(shí)現(xiàn)管理者自身價(jià)值最大化或者企業(yè)價(jià)值最大化的目的。我國學(xué)者對于盈余管理的現(xiàn)有研究多集中于盈余管理的概念、動(dòng)機(jī)和存在性等方面。新會(huì)計(jì)準(zhǔn)則于2007年1月1日起在上市公司中實(shí)行,在此背景下,本文結(jié)合國內(nèi)外研究,關(guān)注于盈余管理的制約因素之一——會(huì)計(jì)準(zhǔn)則。研究新會(huì)計(jì)準(zhǔn)則下盈余管理,不但可以給會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)在以后的準(zhǔn)則制定中提供參考,而且也可幫助證券市場監(jiān)管機(jī)構(gòu)在對上市公司進(jìn)行監(jiān)管時(shí)提供一定的借鑒方法。同時(shí),本文的研究還可以幫助財(cái)務(wù)報(bào)告的其它使用者能夠更加清楚、正確的認(rèn)識(shí)上市公司盈余質(zhì)量及企業(yè)價(jià)值,從而有利于他們做出更理性的投資決策,以免由于僅僅關(guān)注和盲目相信財(cái)務(wù)報(bào)告數(shù)字而造成損失,使社會(huì)資源得到合理配置。 本文采用理論跟實(shí)證相結(jié)合的方式,分析了盈余管理與會(huì)計(jì)準(zhǔn)則的關(guān)系,新會(huì)計(jì)準(zhǔn)則的重要變化,以及新會(huì)計(jì)準(zhǔn)則下可能出現(xiàn)盈余管理的手段,然后采用實(shí)證分析,選取滬深兩市A股市場的1417家上市公司為樣本,并得出結(jié)論：(1)新會(huì)計(jì)準(zhǔn)則下,管理層盈余管理程度并沒有降低,相反,會(huì)有一定程度的增加；(2)雖然新會(huì)計(jì)準(zhǔn)則規(guī)定,上市公司提取的資產(chǎn)減值準(zhǔn)備不允許以后年度轉(zhuǎn)回,表面上來看,這抑制了上市公司利用減值準(zhǔn)備進(jìn)行盈余管理的可能,但上市公司仍然會(huì)采用資產(chǎn)減值準(zhǔn)備科目進(jìn)行盈余管理；(3)新準(zhǔn)則下,上市公司會(huì)采用借款費(fèi)用資本化進(jìn)行盈余管理；(4)新會(huì)計(jì)準(zhǔn)則下,上市公司會(huì)運(yùn)用非貨幣性資產(chǎn)交換、債務(wù)重組進(jìn)行盈余管理；(5)新會(huì)計(jì)準(zhǔn)則重新啟用公允價(jià)值,管理者的可選擇性增大,其涉及面廣,但盈余管理與公允價(jià)值變動(dòng)損益相關(guān)性不大,可能由于用公允價(jià)值變動(dòng)損益科目進(jìn)行盈余管理比較明顯。 最后提出,通過關(guān)注報(bào)表附注中資產(chǎn)減值損失與利息內(nèi)容、關(guān)注關(guān)聯(lián)方交易與非經(jīng)常性損益等,以識(shí)別上市公司盈余管理,同時(shí)給出三點(diǎn)建議：一是我國需要培養(yǎng)一批高素質(zhì)的財(cái)務(wù)人員；二是證券監(jiān)管部門,在制定相關(guān)政策時(shí),不要太過關(guān)注于報(bào)表數(shù)據(jù)；三是會(huì)計(jì)準(zhǔn)則制定者,在制定準(zhǔn)則時(shí),要考慮本文實(shí)證部分的結(jié)論,以使可操控性應(yīng)計(jì)利潤進(jìn)一步合理縮小。
[Abstract]:Earnings management refers to the management's choice of accounting policy and accounting estimation within the scope of accounting standards and company law, so as to achieve the goal of maximizing the value of managers themselves or the value of enterprises. The current research on earnings management focuses on the concept, motivation and existence of earnings management. The new accounting standards were put into practice in listed companies on January 1, 2007. Under this background, this paper focuses on accounting standards, one of the restrictive factors of earnings management, combined with domestic and foreign research. The study of earnings management under the new accounting standards can not only provide reference for the accounting standard-setters in the future, but also help the securities market regulators to provide certain reference methods for the supervision of listed companies. At the same time, the research of this paper can help other users of financial reports to understand the earnings quality and enterprise value of listed companies more clearly and correctly, so that they can make more rational investment decisions. In order to avoid the loss caused by only paying attention to and blindly believing in the figures of financial reports, social resources can be allocated reasonably. This paper analyzes the relationship between earnings management and accounting standards, the important changes of new accounting standards, and the possible means of earnings management under the new accounting standards. 1417 listed companies in Shanghai and Shenzhen A-share markets are selected as samples, and the following conclusions are drawn: (1) under the new accounting standards, the management earnings management level does not decrease, on the contrary, it will increase to a certain extent; (2) although the new accounting standards stipulate, The reserve for impairment of assets drawn by listed companies is not allowed to be reversed in future years. On the face of it, this suppresses the possibility that listed companies can use impairment provisions for earnings management. However, listed companies will still adopt the subject of asset impairment preparation for earnings management; (3) under the new standards, listed companies will adopt capitalization of borrowing costs for earnings management; (4) under the new accounting standards, listed companies will use non-monetary assets to exchange, (5) when the new accounting standards reactivate fair value, the managers' selectivity increases, and it involves a wide range of aspects, but earnings management has little correlation with the profit or loss of changes in fair value. May be due to the use of fair value changes in profit and loss account earnings management is more obvious. Finally, by paying attention to the loss of assets impairment and interest in the notes to the statements, the related party transactions and non-recurrent profits and losses, etc., to identify the earnings management of listed companies, At the same time, three suggestions are given: first, China needs to train a number of high-quality financial personnel; second, the securities regulatory authorities should not pay too much attention to the report data when formulating relevant policies; and third, the accounting standard-setters, when formulating the accounting standards, The conclusion of the empirical part of this paper should be considered in order to further reduce the accrual profit of controllability.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：F275

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前4條

1 張婧;基于新債務(wù)重組準(zhǔn)則的盈余管理研究[D];山西財(cái)經(jīng)大學(xué);2011年

2 張強(qiáng);非貨幣性資產(chǎn)交換盈余管理及內(nèi)部控制自我評價(jià)研究[D];天津財(cái)經(jīng)大學(xué);2011年

3 武瑞霞;新會(huì)計(jì)準(zhǔn)則實(shí)施效果實(shí)證檢驗(yàn)[D];財(cái)政部財(cái)政科學(xué)研究所;2011年

4 譚瑤瑤;上市公司利用債務(wù)重組的盈余管理研究[D];天津財(cái)經(jīng)大學(xué);2012年

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本文編號(hào)：2110458