新会计准则下上市公司盈余管理研究

发布时间：2018-07-09 19:44

本文选题：新会计准则 + 上市公司　；参考：《山东大学》2010年硕士论文

【摘要】： 盈余管理是指管理层在会计准则和公司法允许的范围内进行会计政策选择与会计估计等,从而实现管理者自身价值最大化或者企业价值最大化的目的。我国学者对于盈余管理的现有研究多集中于盈余管理的概念、动机和存在性等方面。新会计准则于2007年1月1日起在上市公司中实行,在此背景下,本文结合国内外研究,关注于盈余管理的制约因素之一——会计准则。研究新会计准则下盈余管理,不但可以给会计准则制定机构在以后的准则制定中提供参考,而且也可帮助证券市场监管机构在对上市公司进行监管时提供一定的借鉴方法。同时,本文的研究还可以帮助财务报告的其它使用者能够更加清楚、正确的认识上市公司盈余质量及企业价值,从而有利于他们做出更理性的投资决策,以免由于仅仅关注和盲目相信财务报告数字而造成损失,使社会资源得到合理配置。本文采用理论跟实证相结合的方式,分析了盈余管理与会计准则的关系,新会计准则的重要变化,以及新会计准则下可能出现盈余管理的手段,然后采用实证分析,选取沪深两市A股市场的1417家上市公司为样本,并得出结论：(1)新会计准则下,管理层盈余管理程度并没有降低,相反,会有一定程度的增加；(2)虽然新会计准则规定,上市公司提取的资产减值准备不允许以后年度转回,表面上来看,这抑制了上市公司利用减值准备进行盈余管理的可能,但上市公司仍然会采用资产减值准备科目进行盈余管理；(3)新准则下,上市公司会采用借款费用资本化进行盈余管理；(4)新会计准则下,上市公司会运用非货币性资产交换、债务重组进行盈余管理；(5)新会计准则重新启用公允价值,管理者的可选择性增大,其涉及面广,但盈余管理与公允价值变动损益相关性不大,可能由于用公允价值变动损益科目进行盈余管理比较明显。最后提出,通过关注报表附注中资产减值损失与利息内容、关注关联方交易与非经常性损益等,以识别上市公司盈余管理,同时给出三点建议：一是我国需要培养一批高素质的财务人员；二是证券监管部门,在制定相关政策时,不要太过关注于报表数据；三是会计准则制定者,在制定准则时,要考虑本文实证部分的结论,以使可操控性应计利润进一步合理缩小。
[Abstract]:Earnings management refers to the management's choice of accounting policy and accounting estimation within the scope of accounting standards and company law, so as to achieve the goal of maximizing the value of managers themselves or the value of enterprises. The current research on earnings management focuses on the concept, motivation and existence of earnings management. The new accounting standards were put into practice in listed companies on January 1, 2007. Under this background, this paper focuses on accounting standards, one of the restrictive factors of earnings management, combined with domestic and foreign research. The study of earnings management under the new accounting standards can not only provide reference for the accounting standard-setters in the future, but also help the securities market regulators to provide certain reference methods for the supervision of listed companies. At the same time, the research of this paper can help other users of financial reports to understand the earnings quality and enterprise value of listed companies more clearly and correctly, so that they can make more rational investment decisions. In order to avoid the loss caused by only paying attention to and blindly believing in the figures of financial reports, social resources can be allocated reasonably. This paper analyzes the relationship between earnings management and accounting standards, the important changes of new accounting standards, and the possible means of earnings management under the new accounting standards. 1417 listed companies in Shanghai and Shenzhen A-share markets are selected as samples, and the following conclusions are drawn: (1) under the new accounting standards, the management earnings management level does not decrease, on the contrary, it will increase to a certain extent; (2) although the new accounting standards stipulate, The reserve for impairment of assets drawn by listed companies is not allowed to be reversed in future years. On the face of it, this suppresses the possibility that listed companies can use impairment provisions for earnings management. However, listed companies will still adopt the subject of asset impairment preparation for earnings management; (3) under the new standards, listed companies will adopt capitalization of borrowing costs for earnings management; (4) under the new accounting standards, listed companies will use non-monetary assets to exchange, (5) when the new accounting standards reactivate fair value, the managers' selectivity increases, and it involves a wide range of aspects, but earnings management has little correlation with the profit or loss of changes in fair value. May be due to the use of fair value changes in profit and loss account earnings management is more obvious. Finally, by paying attention to the loss of assets impairment and interest in the notes to the statements, the related party transactions and non-recurrent profits and losses, etc., to identify the earnings management of listed companies, At the same time, three suggestions are given: first, China needs to train a number of high-quality financial personnel; second, the securities regulatory authorities should not pay too much attention to the report data when formulating relevant policies; and third, the accounting standard-setters, when formulating the accounting standards, The conclusion of the empirical part of this paper should be considered in order to further reduce the accrual profit of controllability.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F275

【引证文献】