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论文编号：	388
作者编号：	052266
上传时间：	2008/1/8 0:41:03
中文题目：	我国上市公司过度盈余管理问题研
英文题目：	Excessive earning management o
指导老师：	李莉
中文关键字：	会计准则 上市公司 过度盈余管理
英文关键字：	Accounting PrinciplesListed
中文摘要：	过度盈余管理对资本市场和投资者利益日益彰显的损害，使得它成为目前会计领域研究的焦点之一，并对会计准则制定机构造成很大的压力。国内学者对企业盈余管理行为的研究多集中在制度背景、动机和手段上，但从会计准则角度研究盈余管理问题相对较少。本文着重从新企业会计准则视角研究过度盈余管理问题。以此为宗旨，本文首先探讨我国上市公司过度盈余管理现状，接着分析了新企业会计准则基本准则和具体准则的修订，以及这些修订对过度盈余管理行为的控制，文章最后提出了我国上市公司过度盈余管理治理的建议。 本文的内容大致如下： 第一章，引言。介绍了本文的研究背景、意义、方法和内容。 第二章，相关理论概述。本章首先严格界定了适度盈余管理和过度盈余管理，接着就企业会计准则和盈余管理的相互关系，梳理了国内外的相关研究成果，并分析了我国企业会计准则体系的变迁及新企业会计准则的国际化趋同。 第三章，我国上市公司过度盈余管理现状分析。本章首先分析了过度盈余管理产生的原因，并从过度盈余管理的动机和手段两个方面分析了我国上市公司过度盈余管理问题。 第四章，新会计准则对我国上市公司过度盈余管理行为的控制分析。本章分析了新企业会计准则体系中的基本准则和具体准则，比较了准则的变化，并分析了这些变化对我国上市公司过度盈余管理行为的限制。新准则形成了较完整的企业会计准则体系，趋同于国际会计准则体系，并且在会计要素的确认、计量和披露上进行了规范，在一定程度上缩小了过度盈余管理的空间。 第五章，对我国上市公司过度盈余管理治理的建议。为了加强会计信息的真实性和可靠性，减少过度盈余管理行为，不仅仅要从完善企业会计准则的角度出发，还需要构建具有完善的政策法规和严格监督的外部环境以及有效的内部公司治理结构。因此，本章从企业外部建设和内部制度的改进两个方面提出了对我国上市公司过度盈余管理治理的建议。
英文摘要：	Excessive earnings management’s increasing damage on the capital market and investors' interests is making it become one of the current focuses of research in the field of positive accounting, and resulting in great pressure on organizations that establish accounting principles. Local scholars have made relatively sufficient research on the background of system and motive and the method of corporate earnings management, but lack in-depth discussions on the function of accounting principles in earnings management activities. This paper examines excessive earnings management mainly from the perspective of accounting principles to discuss the excessive earning management behavior of listed companies. For this purpose, this paper studies the present condition of excessive earnings management in listed companies, compares the material principles and the specific principles of the present accounting principles with them of the original one, and discusses the influence of the present accounting principles on excessive earnings management. At last,the paper sums up suggestion for excessive earning management of China’s listed companies. There are 5 chapters in this paper: Chapter 1 is an introduction, explaining the research background, purpose, methods and contents. Chapter 2 lays theoretical foundation by defining the concept of excessive earnings management, and tallies up the domestic and overseas study results in this area from the relations between accounting principles and earning management. Chapter 3 explores the present condition of excessive earnings management in China's listed companies, and by analyzing the motive and the method of excessive earnings management, confirms the problems about excessive earning management that has existed in China’s listed companies. Chapter 4 analyzes the control of the present accounting principles on excessive earnings management. With the implementation of the present accounting principles in 2007, the affirmance and the quantification of accounting elements and the disclosure of accounting statements differ from that of the original accounting principles, which cannot but influence excessive earning management of listed companies. Also this part compares the material principles of the present accounting principles with that of the original one and discusses the influence on excessive earning management of China’s listed companies. Chapter 5 sums up suggestion for excessive earning management of China’s listed companies by improving the exterior environment and the interior system.
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