【作者】 任春艳；

【导师】 吴水澎；

【作者基本信息】 厦门大学 ， 会计学， 2004， 博士

【摘要】 盈余管理是企业管理当局在不违反会计准则的前提下有目的地采取多种手段达到期望报告盈余的行为。有关盈余管理的研究是会计理论研究的一个重要课题。以往的研究停留在“是什么”(概念)，“为什么”(动机)和“怎么样”(方法)等问题上，结合目前国内外上市公司盈余管理的新动向，本文将研究的视角转向盈余管理的制约因素。以制约盈余管理的关键因素——会计准则作为切入点，在构建盈余管理理论框架的基础上，首次系统论证了上市公司盈余管理与会计准则制定之间的关系问题。会计准则一方面有力地制约了盈余管理的发生，但另一方面由于种种原因也可能成为企业盈余管理的工具。因此我们会发现有时准则实施的效果并不理想，甚至完全违背了准则制定的初衷。对于这个问题，会计准则制定者必须加以考虑。在对上市公司盈余管理与会计准则制定进行深入的理论论述和经验分析的基础上，本文提出了对我国准则制定的政策建议，从而有助于完善我国的会计准则。全文的主要内容如下： 第1章，导言。介绍本文的选题动因、研究方法、结构安排及主要贡献。 第2章，盈余管理的有关理论问题。在阐述盈余管理的概念、产生原因、制约因素及利弊等基本理论的基础上，指出会计准则对盈余管理的产生具有双重作用，并在此基础上进行进一步的研究。 第3章，盈余管理的文献综述。从盈余管理的动机、方法、市场反应和制约因素等会计准则制定者感兴趣的方面对国内外有关研究文献进行了回顾，并从盈余管理研究的发展脉络中得出了本文的研究意义。 第4章，上市公司盈余管理与会计准则制定之理论研究。分别从两个方面论述了盈余管理与会计准则制定之间的关系。一方面，会计准则的产生及其发展，对盈余管理起到了防范和制约作用，但另一方面，由于经济后果、上市公司盈余管理与会计准则制定制定技术和制定模式等原因，会计准则却又不能消除盈余管理，甚至可能引发盈余管理的产生。 第5章，上市公司盈余管理与会计准则制定之经验研究。本章通过重要性原则、资产减值准备和非经常性损益等问题的案例和统计分析，印证了理论研究的内容，并得出了初步的结论。 第6章，对我国会计准则制定的政策建议。针对上市公司的盈余管理，探讨我国会计准则制定的对策问题。更多还原

【Abstract】 Earnings management is an act in which the enterprise’s management deliberately adopts a multiplicity of methods to achieve anticipated report earnings on the precondition of compliance with accounting standards. Earnings management is an important subject in the studies of accounting theories. Previous studies have largely been limited to "what" (concept), "why" (motive) and "how" (methodology). By taking into account the latest developments of earnings management of listed companies in China and beyond, this paper swifts its attention to the restrictive factors of earnings management, and takes the key factors that restrict earnings management - accounting standards as the point of entry, and, on the basis of building a theoretical framework for earnings management, elaborates on the relationship between the earnings management and accounting standards of listed companies in a systematic manner for the first time. On one hand, accounting standards vigorously restricts the occurrence of earnings management, but on the other hand, for one reason or another, accounting standards may also become a tool for corporate earnings management. Therefore, we may find that the result of the implementation of such standards is not always desirable, and that in some cases, it may even entirely betray the original intensions of the setting of the standards. This issue deserves some serious thought of the setters of accounting standards. On the basis of an in-depth theoretical elucidation of and empirical analysis of the earnings management of the listed companies and the setting of accounting standards, this paper puts forwards some policy suggestion for China’s setting of standards, which are helpful for improving China’s accounting standards. Following is a description of the major contents of this paper:Chapter 1: Introduction. This chapter describes the motive for selecting this research topic, research methodology, structural arrangement and major contribution.Chapter 2: Theories Related to Earnings Management. On the basis of expounding the basic theories relating to the concept, formative cause, restrictivefactor, advantages and disadvantages, this paper points out that accounting standards have a dual effect on the occurrence of earnings management, and performs a further study on this basis.Chapter 3: Overview of Literature on Earnings Management. This chapter provides a review of domestic and overseas research literature on points of interest for setters of accounting standards, including the motive, methodology, market response and restrictive factors, and derives the research significance of this paper from the evolution of earnings management studies.Chapter 4: Theoretical Studies of the Earnings Management of Listing Companies and the Setting of Accounting Standards. This chapter elaborates on the relationship between earnings management and the setting of accounting standards from two aspects. On one hand, the setting and development of accounting standards play a precautionary and restricting role for earnings management, but on the other hand, as a result of economic consequence, limitation of the technology and the model of accounting standards setting, accounting standards cannot eliminate earnings management, and may even cause earning management.Chapter 5: Empirical Studies of Earnings Management of Listed Companies and the Setting of Accounting Standards. This chapter, through case studies and statistical analysis of the Materiality principle, assets depreciation reserves, and non-recurring profit and loss, corroborates the contents of theoretical studies and derives preliminary conclusions.Chapter 6: Policy Suggestions for China’s Accounting Standards Setting. This chapter explores the possible solutions to China’s Setting of accounting standards in terms of the earnings management of listed companies.更多还原