中国上市公司盈余管理

【Abstract】 With the development of share market and the great increase of its efficiency inChina．financial affairs and the profit ratios are becoming more and more active，which make the information of Accountant Earning (Ae) one of the most importantfactors for share price．Meanwhile，more and more policies，regulations and contractsare also directly or indirectly assessed according to the status 0f AE．Both show thatthe information of Accountant Earning iS becoming increasingly critical to benefits．So the Management of Accountant Earning(MAE)emerges as the times require forenterprise managers with certain objectives．In this thesis．with the help ofintemational advanced theories of Management of Accountant Earning，Managementof Accountant Eamings and its criterions in China are demonstrated based on presentsocial and economical environments，which can be referred by investors，creditors，accountant law makers．departments of tax and security inspection．and SO forth．Firstly,bOth the achievements of the study on Management of AccountantEarning at home and abroad are introduced．including the connotations ofManagement of Accountant Earning．Theoretical studies are performed forManagement of Accountant Earning on two theories．that iS．theory bf exchange coston new system economics and theory of commission proxy on informationeconomics．Operation spaces of Management of Accountant Earning are alsodiscussed on three aspects．Secondly,with the practical cases and data of 1isted companies．the status OfMAE in China are demonstrated．Tb disclose the motivations of Management ofAccountant Eaming and verify their existence，methods of Management ofAccountant Earning are firstly studied．By the means of goodness of fit test．demonstrations are also carried out．On the basis of emphasis of profit and lOSS proj ects．Management of Accountant Eaming iS discussed with the association ofprojects of assets and cash flows．By the research of samples．the author finds out that difierent listed companies with difrerent profits take difierent MAE modes in China．To properly normalize and make fuU use of MAE in financial affairs and promote the healthy developments offinance and trade in China．suggestions are finally presented for corresponding countermeasures on five aspects，that iS，the constitution of accountant codes，rationalization of supervisory policies，strengthen of audit control，improvement ofrules of rationed shares and standardization of government actions．论文范文