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论文编号：	2367
作者编号：	2220080651
上传时间：	2010/6/9 11:33:31
中文题目：	企业债务重组中的盈余管理问题案例研究
英文题目：	Corporate Debt Restructuring Case Study of Earnings Management
指导老师：	周宝源
中文关键字：	债务重组;盈余管理;公允价值
英文关键字：	Debt restructuring;Earnings management;Fair value
中文摘要：	随着我国社会主义市场经济的不断发展，企业的生存和发展有着更为广阔的空间，但由于扩大生产规模，很可能积累巨额的债务负担。依照我国法律规定，债务人在不能承担到期债务时除了向法院申请破产之外，也可以与债权人协商，进行债务重组。 由于1998年的企业会计准则中，存在着可能诱发企业通过债务重组进行盈余管理的行为的规定，财政部在2001年对准则进行了修订，虽在一定程度上解决了盈余管理的问题，却忽略了债务重组行为的本质。2006年最新的债务重组准则重新引入了公允价值计量模式和重组收益计入当期损益的处理方式，有关债务重组中的盈余管理问题再次受到了关注。 本文主要研究目的及贡献在于，通过阐述债务重组基本理论以及准则的变迁发展，提出了在企业进行债务重组事项时可以运用的具体方案，并介绍了各种方案的适用范围和局限性，指出某些债务重组方案有可能使上市公司实现盈余管理的目的，通过结合具体企业进行债务重组的真实案例，对债务重组中实现盈余管理的行为予以揭露。从不同方案、不同角度总结出运用特定的方法实现盈余管理的目的，揭示了企业的盈余管理动机、盈余管理中可利用的因素、盈余管理行为的具体表现以及以盈余管理作为目的的债务重组对企业的影响，指出现有的会计制度和证券机构的监管制度中，存在着为这些企业所利用的盈余管理空间，说明仅依靠会计准则的修订难以实现对某一具体会计事项的严谨规范，避免上市公司债务重组进行盈余管理的问题需要若干制度，如退市制度、配股资格确定制度等的配合修订，以及利益相关人的共同关注。以期为投资者正确判断企业信息创造条件，为相关制度的修订做出一些贡献。 在以往的以债务重组为研究对象的相关论文中，较多的运用了样本研究的方式。本文的创新性体现在并未以某年度证券交易所的全部上市公司作为样本进行相关研究，而是选用特定的上市公司进行具体的研究分析，以企业背景、财务状况、债务重组方案进行过程以及对企业的影响为对象，分析其盈余管理的动机和行为。
英文摘要：	Along with the continuous development of socialist market economy, enterprises have more survival and development of vast space, but also to make the competition more intense. As the expanding scale of production, the result is often the company itself has gradually accumulated a huge debt burden. According to law, the debtor can not assume debt due in addition to the bankruptcy court, but also in consultation with creditors, debt restructuring. Since 1998, corporate accounting standards, there is likely to induce companies to manage earnings through the debt restructuring of the acts of the Ministry of Finance in 2001 guidelines were revised, although to some extent address the issue of earnings management, but neglect the nature of the debt restructuring behavior. The latest debt restructuring in 2006 introduced guidelines to re-model and re-measured at fair value through profit and loss income approach, the debt restructuring in the earnings management issue again noticed. Purpose and contribution of this paper is described by the basic theory and guidelines for debt restructuring, changes in the development of proposed debt restructuring issues in the enterprise can use specific programs, and describes the scope of the various programs and limitations that a These debt restructuring program has the potential to earnings management of listed companies to achieve the purpose of an enterprise through a combination of specific real cases of debt restructuring, debt restructuring is implemented on the behavior of earnings management to be exposed. From different programs, different angles summarized using a specific method to achieve earnings management purposes, revealed the company's earnings management motivation, earnings management can be utilized factors, earnings management behavior of actual performance as well as the earnings management as an end of debt restructuring on business impact, that the existing accounting system and securities institutions of the regulatory system, forward to these enterprise management space used by the surplus, due to Accounting Standards, amendments only difficult to achieve a specific accounting matters of strict norms to avoid debt restructuring of listed companies to issue earnings management needs of a number of systems, such as the delisting system, placement of shares eligible to determine the system's revised, and the common concern of stakeholders. In order to determine the correct corporate information for investors to create the conditions for the relevant amendments to make some contribution to the system. In the past, debt restructuring for the study of relevant papers, the more the use of a sample of ways. This innovative reflected in the stock exchange in a particular year is not to all listed companies as samples for research, but rather to opt for a particular listed company specific research and analysis, to business background, financial situation, the process of debt restructuring programs and the impact on the business targeted analysis of earnings management motivation and behavior.
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