本文選題：會計準則變遷　切入點：盈余管理　出處：《重慶工商大學》2014年碩士論文　論文類型：學位論文

【摘要】：我國于2006年頒布了企業(yè)會計準則，對企業(yè)財務報表編制產(chǎn)生了深遠的影響。與企業(yè)會計制度相比，企業(yè)會計準則無論是在形式上還是內(nèi)容上都發(fā)生和很大的改變。與此同時，企業(yè)盈余管理手段等也發(fā)生了較大的變化，，而注冊會計師作為對企業(yè)財務報表發(fā)表審計意見的獨立第三方，能否在準則頒發(fā)的情況下有效的識別企業(yè)盈余管理行為，進而發(fā)表恰當?shù)膶徲嬕庖婏@得尤為重要。因此，在企業(yè)會計準則頒布的背景下，本文嘗試研究企業(yè)盈余管理和審計意見的關系在準則變遷前后有何變化，以探討會計準則變遷是否能夠提高注冊會計師識別企業(yè)盈余管理的能力。 本文以2001-2012年我國所有A股上市公司為研究對象，剔除金融行業(yè)的公司、在這12年中新上市或已退市的公司、被ST和PT的公司以及資料不全、數(shù)據(jù)無法取得的公司后，最終獲得了788家有效公司樣本、9456個審計意見以及其他相關變量數(shù)據(jù)，以此來研究會計準則變遷、盈余管理與審計意見的關系，進而探討會計準則變遷下注冊會計師識別企業(yè)盈余管理能力的變化情況。經(jīng)研究發(fā)現(xiàn)，會計準則變遷前，審計意見和盈余管理的相關性不大，說明注冊會計師不能夠有效識別企業(yè)的盈余管理行為；會計準則變遷后，審計意見和盈余管理正相關，表明注冊會計師在會計準則變遷后識別企業(yè)盈余管理行為的能力有所提高。根據(jù)研究結果，本文分別從上市公司應該優(yōu)化治理結構、加強內(nèi)部控制規(guī)范的建立，注冊會計師應加強獨立性和對企業(yè)盈余管理的識別能力以及監(jiān)管方應加強會計、審計相關法律體系的建設等方面提出政策建議。 本文共分為六章進行研究，各章的研究內(nèi)容簡述如下：第1章為緒論，主要介紹了本文的研究背景、研究的理論意義及實際意義、研究內(nèi)容和研究框架、研究方法和本研究的主要創(chuàng)新點；第2章為理論基礎和文獻綜述，本部分先從制度變遷、演化博弈論兩方面闡述了會計準則變遷的理論基礎，從信息不對稱理論、委托代理理論及產(chǎn)權理論來闡述盈余管理的理論基礎，并對企業(yè)盈余管理進行了概念界定，為本文的研究打下了理論基礎和概念基礎，然后歸納整理了會計準則、盈余管理和審計意見等相關領域的研究文獻，并對這些文獻進行了述評，從而找到本文的研究方向；第3章為理論基礎和研究假設；第4章是實證分析，該部分介紹了研究樣本、數(shù)據(jù)來源和實證分析工具，并設計出相關變量；對審計意見變量進行描述性統(tǒng)計、自變量相關性分析、Logistic回歸檢驗結果和分析，檢驗和分析各研究變量對審計意見的影響方向和程度；第5章是本文的研究結論與政策建議，該部分根據(jù)實證研究結果對本文的研究作出結論，并從上市公司、注冊會計師以及監(jiān)管方三方面提出政策建議，并指出本文的研究局限。
[Abstract]:In 2006, our country promulgated the enterprise accounting standard, which had a profound influence on the enterprise financial statement compilation. Compared with the enterprise accounting system, the enterprise accounting standard has taken place and changed greatly in both form and content. At the same time, However, the CPA, as an independent third party that issued an audit opinion on the financial statements of the enterprise, can effectively identify the earnings management behavior of the enterprise under the circumstance of issuing the standards. Therefore, in the context of the promulgation of accounting standards for enterprises, this paper attempts to study the relationship between earnings management and audit opinions before and after the change of standards. In order to explore whether the change of accounting standards can improve the ability of CPA to identify the earnings management of enterprises. This paper takes all the A-share listed companies in China from 2001-2012 as the research object, excludes the companies in the financial industry, after 12 years of newly listed or delisted companies, the companies with St and PT and companies whose data are incomplete and unable to obtain the data. Finally, 788 valid company samples, 9456 audit opinions and other relevant variable data were obtained to study the relationship between accounting standards change, earnings management and audit opinion. Then it discusses the change of CPA's ability to identify enterprise earnings management under the change of accounting standards. After the study, it is found that the audit opinion and earnings management have little relevance before accounting standards change. It shows that CPA can not effectively identify the earnings management behavior of enterprises. After accounting standards change, audit opinions are positively related to earnings management. It shows that CPA's ability to identify earnings management behavior has been improved after accounting standard changes. According to the results of the research, this paper proposes to optimize the governance structure of listed companies and strengthen the establishment of internal control norms. The CPA should strengthen the independence and the ability to identify the earnings management of the enterprise, and the supervisor should strengthen the construction of the accounting and auditing legal system, and put forward some policy suggestions. This paper is divided into six chapters, the research content of each chapter is summarized as follows: chapter 1 is the introduction, mainly introduces the research background, theoretical and practical significance of the study, research content and research framework, Chapter 2 is the theoretical basis and literature review. This part first expounds the theoretical basis of accounting standard change from two aspects: institutional change, evolutionary game theory, and information asymmetry theory. The principal-agent theory and property right theory explain the theoretical basis of earnings management, and define the concept of earnings management of enterprises, lay a theoretical and conceptual basis for the study of this paper, and then summarize the accounting standards. Chapter 3 is the theoretical basis and research hypothesis, chapter 4 is the empirical analysis, and review the relevant research literature in earnings management and audit opinion, and find out the research direction of this paper; chapter 3 is the theoretical basis and research hypothesis; chapter 4 is the empirical analysis. This part introduces the research samples, data sources and empirical analysis tools, and designs the relevant variables, carries out descriptive statistics on audit opinion variables, analyzes the correlation of independent variables and logistic regression test results. Chapter 5 is the conclusions and policy recommendations of this paper, which is based on the empirical research results, and draws a conclusion from listed companies. CPA and regulators put forward three aspects of policy recommendations, and pointed out the limitations of this study.
【學位授予單位】：重慶工商大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F233;F275

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