【作者】 徐笑兵；

【导师】 梁杰；

【作者基本信息】 沈阳工业大学 ， 会计学， 2003， 硕士

【摘要】 会计盈余是上市公司财务信息的重要内容，会计盈余信息不仅影响股份公司能否上市、配股，而且己成为影响股票价格的重要因素。同时，越来越多的政策、法规和契约以会计盈余作为考核对象，它的真实性、合法性对于投资者及有关管理部门及其重要，直接关系到投资者的利益，关系到社会资源的合理配置，关系到资本市场的健康发展。尤其前一阶段，美国“会计丑闻”震惊世界，这些丑闻无不和会计盈余相关。因此加强对这一领域的研究，具有特别要的理论和现实意义。 本文主要分四个部分：盈余管理研究背景及文献回顾；盈余管理理论基础研究；盈余管理手段识别；盈余管理实证研究及结论和建议。研究过程中，由浅入深运用实证会计方法通过“ST”上市公司2001年年报设计研究指标、提出假设，检验其盈余管理的程度从而分析原因及应采取的对策。研究结果如下：2000年经过“特别处理”的上市公司，2001年财务信息披露时具有强烈的盈余管理动机；为了降低盈余管理成本，这些公司大部分是“微利”公司，这一研究成果对证券制度的制定及修正具有重要意义。虽然证监会和交易所针对“摘牌”制度已有相应的政策，但“摘牌”制度仅以会计盈余作为基础还有待商榷，应辅以现金流量指标及其它财务管理指标，从而提高盈余管理成本，减少对盈余信息“管理”的可能性。另外，还应加强注册会计师审计和职业道德规范。 上市公司利用各种手段对其盈余进行包装，是目前会计信息披露过程中不容忽视的问题，在利润可人为操纵的情况下，上市公司的经营业绩增长不依靠转换经营机制，提高自身素质来实现，终究是无源之水、无本之木，无助于企业的长远发展和提高。因此，应正确对待上市公司盈余管理行为，掌握好“度”。更多还原

【Abstract】 Earnings of accounting are important contents of finance information about listed companies. It influences not only companies’ listing but also changes of stock price. Besides, More and more policies, rules and contracts are based on earnings of accounting. Its authenticity and legality are essential to investors and management departments. They relate to investors’ interests, efficient distribution and healthy development of capital markets. Especially accounting scandals taken place in U.S.A startled all of the world. They are bound up with earnings of accounting. Therefore, further study about this field is important on theory and practice.The article has four parts: backgrounds and documents review on earnings management; theory research on earnings management; results and advice of empirical research on earning management. During study, setting up models, putting up with hypothesis, testing and analyzing earning management are done by means of empirical research and finance report in 2001. Study results as followed: The listed companies that were specially treated in 2000 had trendy of earning management. The gains have significant to establish security rules. Although there are policies of quitting from security market, they should be studied because they are only based on earnings of accounting. They should include cash flow and other financial indexes as reference indexes. So costs of earning management will be enhanced. Possibilities of earning management will be reduced. It shouldn’t be ignored that listed companies manage earnings by all kinds of measures. It is useless that listed companies increase business profits without converting business mechanism and enhancing companies’ quality. Therefore, We should correctly handle earning management of listed companies and master "degree".更多还原