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论文编号：	821
作者编号：	2220060622
上传时间：	2008/6/25 19:07:21
中文题目：	基于盈余管理的外资企业存货问题
英文题目：	Inventory Research about Indus
指导老师：	王志红
中文关键字：	存货 关联交易 转移定价 盈余管
英文关键字：	Inventory Intercompany Tran
中文摘要：	外资企业是我国实行对外开放后出现的经济实体，外资引进毫无疑问促进了我国经济的发展，但在经济快速发展和外资大量涌入的同时，盈利的外资企业却并不多，笔者认为很多企业是虚亏实盈。本文通过对某外资制造企业的存货进行研究，揭示其利用存货项目调节成本和利润的问题，并对国家相关政策的制定提出建议。 本文运用存货核算与控制的理论，以某外资制造企业M公司2005-2006年间的财务数据和具体案例为基础，分析了其在此期间的存货核算和管理状况，发现了以下问题：1）核算方面，由于虚构存货存在、虚假出库、虚列成本和违规分摊采购费用，导致了存货成本核算不实，委托加工代制品的存货范围界定模糊，乱提存货跌价准备造成了存货账面价值失真，以及存在存货赤字、账实不符的问题；2）控制方面，存在存货积压、对委托外单位加工货物失控、随意处置海关监管材料和存货内部控制制度实施不足的问题；3）利用关联交易操纵利润的问题；4）根据不同信息需求者，利用存货项目调整财务报告的问题。 通过对M公司存货问题的研究，本文认为：由于契约摩擦和信息不对称的普遍存在，经营者存在盈余管理的动机。存货之所以能够作为经营者进行盈余管理的一个重要手段，原因在于国家政策存在漏洞，才给企业提供了操控利润的空间。因此本文从公司设立、财务信息、海关监管和财务报表结构四个方面给国家政府部门提出了建议，以堵塞漏洞，改善对外资企业的监管。
英文摘要：	Since the reform and opening-up in China, enterprises with foreign investment keep developing in a high speed. Beyond all doubt, the introduction of foreign capital has promoted Chinese economic development. But few enterprises reports to be making profits. As far as the author observed, lots of enterprises pretend to be in deficit in account book, but make profits in practice. This paper exposes that inventory is often used as an instrument of manipulating profit and cost by research a foreign-funded manufacturing enterprise. And then it put forward several proposals such as legal system amendment to solve the problems. This paper analyzed the situation of inventory calculating and control with inventory related theories based on data and cases in Company M during the years of 2005 and 2006.It found some problems as follows: false cost of inventory caused by inveracious transactions and wrong assigning charges, deficit and untruthful value of inventory, differences between the account book and warehouse, shortage in inventory control like overstock and duty free import materials transferred optionally etc, profit manipulation by intercompany transactions and adjust assets and profit data in financial reports with inventory items according to different demand. After the inventory issues research, several conclusions were drawn out as below: Because of the frictions of contracts and different informations, the managers try to push earnings management. The reason that inventory could be used as an instrument of manipulating profit and cost comes from the holes of governmental policies. And then, this paper brought forward some policy suggestions on company founded, financial information, import materials control and frame of the balance sheet to improve the current status.
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