【作者】 曾繁；

【导师】 苏万贵；

【作者基本信息】 天津科技大学 ， 企业管理， 2009， 硕士

【摘要】 盈余管理是20世纪80年代以来在国际经济学和会计学界兴起的一个前沿性研究课题,也是一个世界性的难题。盈余管理在我国上市公司中普遍存在,给市场经济的正常运作带来一定的不利影响。本研究旨在通过对房地产行业盈余管理进行研究,研究中交叉运用了规范研究和实证研究这两种方法(以实证研究为主),使本文的研究过程更加全面和系统,为政府监管部门及财务报表的使用者指明方向并提供政策建议。中国上市公司存在盈余管理已经被很多文献所证明。但是就房地产企业是否存在盈余管理,及其盈余管理中盈余的调整方向尚未得到证明。本文正是针对上述盈余管理研究中的缺陷来进行研究的。在研究过程中采取了2002--2006年的房地产上市公司数据,将每一年的数据作为样本点,采用了修正琼斯模型,并结合我国国情进行了实证检验。同时,在操控性应计利润的统计分析中采用粗略估计和精确计算两种方法。通过检验,证明了以下假设:(1)中国房地产上市公司年度财务报告中存在明显的盈余管理行为;(2)房地产上市公司在进行年度盈余管理时一般会进行负向的盈余管理行为,即将利润下调以减少企业的盈余进而减少企业的税金;(3)在经济不景气或是效益不佳的年份,房地产上市公司会调增盈余管理,以便编制“好看”的财务报表;(4)公司各年内采用盈余管理进行调整,最后使各年间的盈余进行了有效的平滑。最后提出,完善上市公司高层业绩考评体系、加强外部监督与内部管理、完善公司治理结构、完善会计准则制定、加强诚信道德建设等五个方面的对策与建议。更多还原

【Abstract】 Earnings Management is becoming a forefront research topic in the international economics and in the accounting academy since 1980s; furthermore, it is a worldwide complicated problem. Earnings Management in Chinese listed companies is so prevalent that it has brought a negative impact on the normal functioning of the market economy. This paper aims at providing direction for investors and policy recommendations for government supervision departments by means of studies on Earnings Management among real estate industries and Cross-use of standardized research and empirical studies(empirical study primarily).So that the research process is more comprehensive and systematic.There are wide earning managements in China’s listed companies has been proved by many studies. However, when we talked about real estate listed companies we don’t know whether there are earning managements lie in or we don’t know how the managers do the earning managements. That’s study of mine is just avoid these drawbacks, there are five years’ data in my studies(from 2002 to 2006), in every year using Annual Financial Report to do my test. The model I used is Modify Jones Model. At the same time, I use the rough estimate and the accurate calculation methods in the statistical analysis of controlled accruals.After the test, we can get these efforts: The first, there is much evidences to prove that real estate listed companies have obviously earning managements; The second , the real estate listed companies have decrease earning managements that is cutting down the earnings; The third we can proved from our test is in the years of economic recession or poor efficiency, the real estate listed companies have minus earning managements, so that let financial statements look better; The last, Companies adjust earnings management, as for each year earnings smooth effective.Finally the study puts forward 5 policy recommendations: making better listed companies in high-level performance appraisal system, external supervision, improve governance structure, making better accounting standard setting, improving traditional accounting model, Strengthen the integrity and moral construction.更多还原