發(fā)布時間：2018-06-04 18:01

  本文選題：真實(shí)活動盈余管理 + 企業(yè)社會責(zé)任　； 參考：《東北財(cái)經(jīng)大學(xué)》2015年碩士論文

【摘要】：盈余管理是近幾十年來會計(jì)學(xué)術(shù)界的熱議焦點(diǎn)之一。從全球范圍來看,企業(yè)管理當(dāng)局對盈余進(jìn)行操控已經(jīng)成為一個普遍的世界性問題。根據(jù)不同的操控手段,盈余管理可以分為應(yīng)計(jì)項(xiàng)目盈余管理和真實(shí)活動盈余管理兩種方式。隨著近些年來會計(jì)準(zhǔn)則的修訂完善以及監(jiān)管機(jī)構(gòu)監(jiān)督力度的不斷加強(qiáng),應(yīng)計(jì)項(xiàng)目盈余管理的風(fēng)險逐漸加大,操縱空間不斷受到壓縮,于是真實(shí)活動盈余管理為企業(yè)管理當(dāng)局所青睞,成為管理層操控盈余的新方向。真實(shí)活動盈余管理以扭曲企業(yè)正常的生產(chǎn)經(jīng)營活動為代價來達(dá)到管理層所期望實(shí)現(xiàn)的盈余目標(biāo),它并非單純地改變盈余在不同會計(jì)期間的分配,也改變了企業(yè)總體的盈余水平及其現(xiàn)金流量水平,這將給企業(yè)的未來經(jīng)濟(jì)利益及長期價值造成更為嚴(yán)重的損害。因此,找到行之有效的方法對真實(shí)活動盈余管理進(jìn)行約束具有更為迫切的現(xiàn)實(shí)需要。盈余管理歸根結(jié)底是由信息不對稱引起的�，F(xiàn)代企業(yè)大多呈現(xiàn)所有權(quán)和經(jīng)營權(quán)相分離,但是企業(yè)的實(shí)際經(jīng)營者與所有者的利益目標(biāo)并不完全一致,經(jīng)營者處于信息優(yōu)勢一方,所有者處于信息劣勢一方,這種信息不對稱使得經(jīng)營者利用盈余操控的手段來實(shí)現(xiàn)私人利益成為了可能。另外,擁有控制權(quán)的大股東和沒有控制權(quán)的小股東之間的利益目標(biāo)也不是完全一致的,大股東為了鞏固控制權(quán)收益,存在強(qiáng)烈動機(jī)進(jìn)行盈余操控。而管理層的選任很大程度上受制于大股東的影響,其進(jìn)行的盈余操控行為也很可能是大股東意志的體現(xiàn)。由此看來,不管是為了自己的私利,還是迫于大股東的施壓,管理當(dāng)局的盈余管理行為之所以能夠?qū)崿F(xiàn)還是因?yàn)榇嬖谛畔⒉粚Φ�。因�?為了約束管理當(dāng)局的盈余管理行為,增加信息透明度、減少信息不對稱應(yīng)該是一種行之有效的方法,而社會責(zé)任信息公開披露就是其中一種方式�，F(xiàn)如今可持續(xù)發(fā)展的觀念早已深入人心,企業(yè)社會責(zé)任開始逐漸為人們所關(guān)注,學(xué)術(shù)界對企業(yè)社會責(zé)任的研究也越來越多。從已有文獻(xiàn)來看,我國學(xué)術(shù)界研究社會責(zé)任與盈余管理的關(guān)系主要集中于應(yīng)計(jì)項(xiàng)目盈余管理,而研究社會責(zé)任與真實(shí)活動盈余管理的文章依然較少。另外,在研究上述二者關(guān)系時,也主要從企業(yè)履行社會責(zé)任的角度出發(fā),但卻較少基于社會責(zé)任信息披露的角度。而縱觀中國,在國家政府、資本市場以及行業(yè)協(xié)會等多方力量的大力推動下,社會責(zé)任報(bào)告這一新興管理理念和實(shí)踐得到了快速的實(shí)施發(fā)展,為從社會責(zé)任報(bào)告的角度來研究社會責(zé)任信息披露問題提供了便利的條件。因此本文結(jié)合已有研究成果,探討企業(yè)社會責(zé)任報(bào)告的披露對真實(shí)活動盈余管理的影響具有十分重要的現(xiàn)實(shí)意義。本文研究內(nèi)容包括如下五部分。第一部分,緒論。簡要介紹了本文的研究背景和研究意義,闡述了本文的研究思路和研究方法,同時論述了本文的可能創(chuàng)新之處和不足。第二部分,文獻(xiàn)綜述。本部分主要針對國內(nèi)外學(xué)術(shù)界不同學(xué)者關(guān)于社會責(zé)任理論、真實(shí)活動盈余管理理論以及社會責(zé)任和盈余管理的關(guān)系的研究成果進(jìn)行了簡單的梳理。在社會責(zé)任理論部分,主要是從社會責(zé)任的相關(guān)概念、社會責(zé)任信息質(zhì)量的衡量、社會責(zé)任信息披露的動機(jī)及社會責(zé)任信息披露的經(jīng)濟(jì)后果四個方面進(jìn)行相應(yīng)的文獻(xiàn)回顧；在真實(shí)活動盈余管理理論部分,從概念界定、度量方法、動機(jī)和經(jīng)濟(jì)后果四個方面進(jìn)行簡要文獻(xiàn)回顧。本部分最后對國內(nèi)外現(xiàn)有研究文獻(xiàn)進(jìn)行了簡單評述。第三部分,理論分析與研究假設(shè)。本部分針對社會責(zé)任報(bào)告發(fā)布與否與真實(shí)活動盈余管理的關(guān)系、社會責(zé)任報(bào)告質(zhì)量高低與真實(shí)活動盈余管理的關(guān)系、社會責(zé)任報(bào)告發(fā)布意愿對上述兩者關(guān)系的影響、股權(quán)集中度對上述兩者關(guān)系的影響進(jìn)行了理論分析,然后提出了本文的假設(shè)。第四部分,研究設(shè)計(jì)。該部分包括數(shù)據(jù)和樣本的選擇、變量的度量、回歸模型的建立以及實(shí)證檢驗(yàn)分析。為了檢驗(yàn)研究假設(shè)的正確性,本文借鑒國內(nèi)外相關(guān)學(xué)者關(guān)于真實(shí)活動盈余管理的實(shí)證模型,提出了真實(shí)活動盈余管理的計(jì)量指標(biāo),從社會責(zé)任報(bào)告發(fā)布與否、社會責(zé)任報(bào)告得分、社會責(zé)任報(bào)告發(fā)布意愿和股權(quán)集中度的角度分別設(shè)定回歸模型,運(yùn)用STATA11.0統(tǒng)計(jì)軟件進(jìn)行數(shù)據(jù)分析,最后進(jìn)行了穩(wěn)健性檢驗(yàn),對實(shí)證部分結(jié)果加以進(jìn)一步驗(yàn)證。第五部分,研究結(jié)論和政策建議。本部分針對上一部分得出的實(shí)證結(jié)果,提出本文的研究結(jié)論,同時給出相關(guān)政策建議。
[Abstract]:Earnings management is one of the focus of accounting academic circles in recent decades. From the global perspective, the manipulation of earnings by enterprise management authorities has become a universal and worldwide problem. According to different manipulations, earnings management can be divided into two ways: accrual project earnings management and real activity earnings management. Since the revision of the accounting standards and the supervision of the supervision institutions have been strengthened continuously in the past year, the risk of the management of earnings is gradually increased and the control space is continuously compressed. So the real activity surplus management is the new direction for the management authorities to control the earnings. The regular production and operation activities are at the cost of achieving the expected earnings target of the management level. It does not simply change the distribution of the earnings in different accounting periods, but also changes the overall level of the earnings and the level of the cash flow, which will cause more serious damage to the future economic benefits and the long-term value of the enterprise. The effective method to restrain the real activity surplus management is more urgent and realistic. The surplus management is caused by the information asymmetry. Most modern enterprises present the separation of ownership and management right, but the actual operators of the enterprises are not exactly the same as the interests of the owners, and the operators are in the letter. The owner is in a party of information inferiority. This information asymmetry makes it possible for the operators to use the means of earnings manipulation to realize private interests. In addition, the interests between the large shareholders with control and the small shareholders without control are not all consistent, and the large shareholders are in order to consolidate the earnings of the control rights. There is a strong motivation for earnings manipulation, and the selection of management is largely influenced by the influence of large shareholders, and its earnings manipulation may also be the embodiment of the will of the major shareholders. In order to restrain the management authorities' earnings management behavior, it is an effective way to increase the transparency of information and reduce information asymmetry, and the public disclosure of social responsibility information is one of the ways. More and more attention has been paid to people, and there are more and more studies on corporate social responsibility in the academic circle. From the existing literature, the relationship between social responsibility and earnings management in our academic circles is mainly focused on the accrual project earnings management, and the research on social responsibility and real activity earnings management is still less. The relationship between the two is mainly from the perspective of corporate social responsibility, but it is less based on the angle of information disclosure of social responsibility. In China, the social responsibility report, a new management concept and practice, has been developed rapidly, with the impetus of many forces such as the national government, the capital market and the industry association. It provides convenient conditions for the study of social responsibility information disclosure from the perspective of social responsibility report. Therefore, this paper combines the existing research results to explore the significance of the disclosure of corporate social responsibility report on the impact of real activity earnings management. The contents of this paper include the following five parts. The paper briefly introduces the background and significance of the study, expounds the research ideas and methods of this article, and discusses the possible innovations and shortcomings of this article. The second part, the literature review. This part mainly aims at the theory of social responsibility, the theory of real activity earnings management and the society of the non students at home and abroad. The research results of the relationship between responsibility and earnings management are briefly combed. In the part of the social responsibility theory, it is mainly from the related concepts of social responsibility, the measurement of the quality of social responsibility information, the motivation of the disclosure of social responsibility information and the economic consequences of the information disclosure of social responsibility in four aspects. In the part of the theory of activity earnings management, a brief review of the four aspects of concept definition, measurement methods, motivation and economic consequences. This part is a brief review of the existing research literature at home and abroad. The third part, the theoretical analysis and research hypothesis. This part aims at whether the social responsibility report is published or not and the real activity surplus management. The relationship, the relationship between the quality of the social responsibility report and the real activity surplus management, the influence of the social responsibility report release intention on the relationship between the two and the influence of the ownership concentration on the relationship between the two, and then put forward the hypothesis of this article. Fourth parts and the research design. This part includes the selection of data and samples. In order to test the correctness of the hypothesis, this paper, in order to test the correctness of the research hypothesis, draws on the empirical model of the real activity earnings management by the relevant scholars at home and abroad, and puts forward the measurement index of real activity earnings management, from the social responsibility report, the social responsibility report and the social responsibility. The regression model is set up for the intention of reporting publication and the degree of ownership concentration, and the data analysis is carried out by STATA11.0 software. Finally, the robustness test is carried out, and the results of the empirical part are further verified. The fifth part, the conclusions and the policy recommendations. This part of the empirical results obtained in the last part of this paper is put forward in this paper. Research conclusions, and give relevant policy recommendations.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F275

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