论我国上市公司盈余管理的动因与治理

本篇范文包括:开题报告,中英文摘要,范文,目录,文献综述,大纲 范文编号:CW004   字数:12747,页数:26

摘  要
    盈余管理作为资本市场中新近受重视的问题，随着资本市场容量不断扩大，上市公司的盈余管理一直也倍受关注。盈余管理已经是现在国内外经济研究的重要课题，他作为股票市场上公司管理层操纵利润的手段，在经济学界与会计学界都是非常具有争议的公司行为。有很多人对其进行研究，无论是从定义，动因还是治理都很多的观点和结论。盈余管理本身就是一个很难把握的问题，本文试图从盈余管理的涵义开始，分析其存在的动因、和治理办法而对其有更清晰的认识。

关键词：盈余管理 动因 治理

Abstract
Now, the surplus management is a important topic of the domestic and international economic research. It is the means which manipulate profits of the company management layer of the stock market, are all company behavior which has a controversy very much in the economic educational circles and accountancy's educational circleseseses. Many people as to it's carry on a research, move from the definition regardless because of or manage all a lot of standpoints and conclusion. Be recently is valued in the capital market of problem, extend continuously along with the capital market capacity, the surplus of listed company's managing has been also being paid attention to doubly. I will try to make the connotation from the definition, analyzing its reason, with how to deal with them.
Key words: surplus management, definition, reasons, administer 

目  录

 －、盈余管理的涵义 ...........................7
二、盈余管理的动因 ............................8
（一）、从盈余者角度的盈余管理 ................8
（二）、从上市公司角度的盈余管理 ..............9
 1、融资动因 ..................................9
 2、避税动因 ..................................9
 3、债务契约动因 ..............................10
 4、市场动因 ..................................10
三、盈余管理的表现形式 ........................11
（一）、合法形式 ..............................11
（二）、非法形式 ..............................11
四、盈余管理的治理 ............................12
（一）、对管理者方面的治理 ....................12
（二）、从上市公司角度的治理.................. 13
1、融资方面的治理 .............................13
2、避税方面的治理 .............................13
3、债务契约方面 ...............................14
4、市场方面的治理 .............................14
5、真正发挥审计的作用 .........................14
总结 ..........................................15
文献综述 ......................................16
参考文献 ......................................24
致谢 .........................................26

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