一汽夏利非经常性损益盈余管理研究

发布时间：2018-05-16 20:49

本文选题：一汽夏利 + 非经常性损益　；参考：《湘潭大学》2017年硕士论文

【摘要】：公司的盈余大体上分为有非经常性损益与经常性损益两种,非经常性损益基本上是与公司主营业务不相关的,不具有持续性的一种损益,而与主营业务相关的是经常性损益,是一个公司收益的核心。非经常性损益的不可持续性往往容易误导投资者对企业真实价格的判断,但是它的偶然性又让公司管理者有了“主观上”进行盈余管理的空间,如此一来,利用非经常性损益项目调节利润演变成了企业盈余管理的一项重要手段。文章的案例公司是一汽夏利。文章主要是在案例公司在2014年及2015年利用非经常性损益进行大规模的盈余管理的背景下,结合相关的理论文献进行总体的案例分析,由于一汽夏利运用的非经常性损益手段非常典型且扭亏前后有明显对比,所以用于进行案例分析具有很强的代表性,能更好的达到文章的写作目的。文章分析了一汽夏利2013-2016年的财务数据,因为这四年是一汽夏利最近一次撤销退市风险警示的关键年份,分析过后发现一汽夏利有非常明显的利用非经常性损益进行盈余管理的行为,虽然暂时避免了退市危机,但是文章又分析了一系列此次盈余管理短暂的“收获”后,又带来哪些严重后果,一汽夏利严峻的经营形势并没能得到改变。本文研究先通过一定数量的文献查阅找到自己研究的立足点,再对个别典型案例做详细分析。主要的数据资料的依据是公司年报,通过对近几年公司利润表,非经常性损益项目进行对比分析。以财务数据为依据,再进一步分析公司利用非经常性损益进行盈余管理的动机,具体手段,及原因。最后,文章针对公司不理性盈余管理提出了一些现在监管方面存在的问题,并针对所提出的问题提出了几点建议。文章希望通过案例公司的分析介绍来更好的揭示我国资本市场上利用非经常性损益进行盈余管理的不良现象的存在,并寻找更好的方法约束这种情况的发生。
[Abstract]:The earnings of a company are generally divided into two categories: non-recurrent profit or loss and recurrent profit or loss. The non-recurrent profit or loss is basically not related to the main business of the company and does not have a sustained kind of profit or loss, and what is related to the main business is the recurrent profit and loss. Is the core of a company's earnings. The non-sustainability of non-recurrent profit and loss often misleads investors' judgment on the real price of the enterprise, but its contingency gives the managers of the company "subjective" room for earnings management. The use of non-recurrent profit and loss items to adjust profits has evolved into an important means of earnings management. The case of the article company is FAW Xiali. This article is mainly in the case company in 2014 and 2015 to use non-recurrent profits and losses to carry out large-scale earnings management background, combined with the relevant theoretical literature for the overall case study. Because FAW Xiali's non-recurrent profit and loss method is very typical and has obvious contrast before and after turning around the loss, so it has strong representativeness for case analysis, and can better achieve the writing purpose of the article. The article analyzes the financial data of FAW Xiali in 2013-2016, because these four years are the most important year for FAW to withdraw its delisting risk warning. After analysis, it was found that FAW Xiali had a very obvious behavior of using non-recurrent profits and losses to carry out earnings management. Although the delisting crisis was temporarily avoided, the article also analyzed a series of short-lived "gains" in earnings management. What serious consequences, FAW Xiali severe business situation has not been changed. In this paper, a certain number of literature reference to find their own research foothold, and then a detailed analysis of individual typical cases. The main data is based on the company's annual report, through the comparative analysis of the company's income statement and non-recurrent profit and loss items in recent years. On the basis of financial data, this paper further analyzes the motivation, specific means and reasons for the company to use non-recurrent profit and loss for earnings management. Finally, the paper puts forward some problems existing in the supervision of irrational earnings management, and puts forward some suggestions. This paper hopes to better reveal the existence of non-recurring profit and loss in China's capital market and find a better way to restrain the occurrence of this situation through the analysis and introduction of the case company.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.471

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