亏损上市公司盈余管理动机、手段及治理对策问题研究

范文编号:KJ495  范文字数:24280,页数:36  附开题报告，外文翻译

摘 要
 
 盈余管理是企业管理当局在遵循会计准则的基础上，通过调整或控制以达到主体自身利益最大化的行为。随着社会经济的日益发展和现代化科学管理方法的运用，盈余管理已经发展到公司经营管理的各个领域，成为现代公司管理的重要手段。不断完善亏损上市公司盈余管理行为，对于防范舞弊，提高会计信息质量，使亏损上市公司更好的发展具有积极的意义。
 本文首先通过对盈余管理的界定、含义、特征及辩证关系的阐述，较为概括地介绍了盈余管理的相关理论；其次，结合典型的亏损上市公司实际情况，介绍我国亏损上市公司盈余管理动机行为；再次，说明我国亏损上市公司通过应计利润、非经常性损益及关联交易手段进行盈余管理；最后，结合前文亏损上市公司盈余管理的动机及手段，针对这些不足之处，提出了完善高质量会计准则，加强改善证监部门的监督，完善亏损上市公司的内部治理结构的建议。

关键词：盈余管理；亏损上市公司；应计利润；线下项目；关联交易

Abstract

 Earnings Management is enterprise management in compliance with accounting standards on the basis of achieving by adjusting or control the behavior of the main body to maximize their own interests. With the growing socio-economic development and the application of modern scientific management, earnings management has grown to all areas of corporate management, become an important means of modern corporate management. Constantly improve the loss of earnings management of listed companies, to prevent fraud, improve the quality of accounting information of listed companies to make better development of loss of positive significance.
 Firstly，this article on the definition of earnings management, meaning, character and description of the dialectical relationship between the more general introductions to the theory of earnings management. Secondly, the combined loss of the typical situation of listed companies to introduce China's loss of motivation of earnings management behavior of listed companies. Third, shows that our loss of accrued profits by listed companies, non-recurring gains and losses and associated business means for earnings management. Finally, a loss earlier earnings management of listed companies the motivation and means to address these deficiencies, by improving the quality of accounting standards, strengthening supervision and improving the Securities and Futures Commission departments, improve the loss of internal governance structure of listed companies the proposal.
 
Key Words：Earnings Management；Loss of Listed Companies；Accruals；Line items；Related Transactions

目 录

引 言 1
1　亏损上市公司的界定及盈余管理基本理论概述 2
1.1　亏损上市公司的界定 2
1.2　盈余管理的基本理论 2
1.3 　盈余管理的辩证分析 5
2　亏损上市公司盈余管理的动机分析 8
2.1　配股和增发动机 8
2.2  避免“摘牌”或 “特别处理”动机 8
2.3  银行契约动机 11
2.4  高管人员的变动动机 11
2.5  政治成本动机 11
2.6  避税动机 12
3  亏损上市公司盈余管理手段分析 13
3.1  依靠应计利润手段进行盈余管理 13
3.2  依靠线下项目手段进行盈余管理 18
3.3　依靠关联交易手段进行盈余管理 20
4  亏损上市公司盈余管理的治理对策 23
4.1  完善亏损上市公司的内部治理结构 23
4.2  建立和完善高质量的会计准则 24
4.3  加强和改善证监部门监督 26
结 论 29
致 谢 30
参考文献 31

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