本文關鍵詞：虧損上市公司盈余管理行為研究　出處：《江西農業(yè)大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 虧損 上市公司 盈余管理

【摘要】：隨著證券市場制度的不斷完善，，虧損對上市公司產生的消極影響越來越大。因此，上市公司為了消除虧損和ST制度給公司造成的負面影響，并且保住珍貴的殼資源，在經營不善及發(fā)生虧損的情況下，企業(yè)管理當局就可能會采用以下方式進行扭虧：會計政策和會計估計變更、關聯方交易、債務重組等。從而避免上市公司被特別處理以及虧損給公司造成的消極影響。同時，由于我國會計系統(tǒng)的不健全，以及我國一部分掛牌公司是在特殊的歷史背景下由國有企業(yè)改變制度體系而來的，也給虧損的上市公司利用各種手段進行盈余操縱提供了條件和可能。而盈余管理也會直接導致企業(yè)財務報告中的盈余信息與現實經營狀況不符，從而導致會計信息使用者作出“不理性”的決策，導致投資者的利益受到損害。因此，盈余管理是我國證券市場亟待解決的問題。 本文在前人研究的基礎上，首先選擇深市上市公司為研究對象，證明其虧損公司有無盈余管理行為，其次選擇2012年深市55家企業(yè)為樣本公司，分解扭虧年度的利潤構成，運用回歸模型分析各利潤構成項變動額對凈利潤增加額的影響，以證明公司扭虧的主要途徑，再次根據會計準則對扭虧上市公司盈余管理的主要途徑及問題做了深入的分析，最后結合實證結論針對問題，提出了治理上市公司盈余管理的建議。
[Abstract]:With the continuous improvement of the system of securities market, the greater the loss of the negative impact of the listed company by more and more. Therefore, the negative impact of Listed Companies in order to eliminate losses caused to the company and ST system, and keep the shell precious resources, poor management and in the case of a loss, the enterprise management can be used in the following way losses: changes in accounting policies and accounting estimates, related party transactions, such as debt restructuring. In order to avoid the negative effect of listed companies under special treatment and the losses caused to the company. At the same time, because of China's accounting system is not perfect, as well as a part of the listed company in China is in a special historical background from the state-owned enterprises to change the system and come, but also to the loss of the listed companies use various means to provide the conditions and possibilities of earnings manipulation. Earnings management will directly lead to the enterprise financial report The earnings information is not consistent with the actual operation status, which leads to the irrational decision of accounting information users, which leads to the damage of investors' interests. Therefore, earnings management is an urgent problem to be solved in China's securities market.
In this paper, on the basis of previous studies, first select the Shenzhen listed company as the research object, the company has no proof of loss of earnings management behavior, then choose the Shenzhen Stock Exchange in 2012 55 companies for the Sample Firms, the annual profit losses decomposition, we use regression model to analyze the profit structure changes to increase the amount of the amount of impact on net profit, mainly to that way the company losses, again according to the accounting standards on the main approaches and problems from the earnings management of listed companies to do an in-depth analysis, based on the empirical conclusions and puts forward some suggestions to solve the problem, the earnings management of listed companies.

【學位授予單位】：江西農業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.51;F275;F224

【參考文獻】

相關期刊論文 前10條

1 戴德明,毛新述,鄧t

本文編號：1391142