上市公司過度盈余管理的成因分析、識別方法及防范對策研究.pdf

1、重慶大學(xué)碩士學(xué)位論文上市公司過度盈余管理的成因分析、識別方法及防范對策研究姓名：李新宇申請學(xué)位級別：碩士專業(yè)：工商管理指導(dǎo)教師：劉斌2002.10.5重鏖查蘭墮主蘭焦墮苧一——苧鎏：!!里AbstractListedcompanyisrequiredtoprovidehighqualityaccountinginformationbyrapiddevelopmentofsecuritymarket，Duetocloserelations

2、hipbetweenearningsmanagementandaccountinginformation，researchofearningsmanagementbecomekeyattentionamonginvestors、creditorandgovernmentresponsibleinstitutionaswellasaccountingstandardinstituteddepartmentIntensifyofresear

3、chofearningsmanagementissignificanttoimprovetheaccountingmanagementandtOimprovethefunctionofsecuritymarketresourcedisposingAmonglistedcompanies，earningsmanagementiswidelyadoptedbecauseofinterestofbigshareholdersandcorpor

4、ationmanagersEarningsmanagementbecomethespecialaccountingbehaviorandobsessaccountingcircleAtpresenttime，excessearningsmanagementishighlywidespreadThecasesofexcessearningsmanagementarecontinuouslyreportedThetextstartfromt

5、heconceptofearningsmanagementconcludethetypesofeamingsmanagementandthedifferencebetweenearningsmanagementandexcessearningsmanagementAnalyzethecauseofearningsmanagementbyusingtheeconomicstheoryIllustratethemotivationofear

6、ningsmanagementThetimeappearanceofsecuritymarketinChinaiscoincidedwiththephraseofplanningeconomicsystemturningtomarketeconomicsystemChinesesecuritymarketpossesChinesecharacteristicasfollowFirst，alotoflistedcompanyistrans

7、formedfromstate—ownedenterprise，secondinordertoavoidtolosethecustomers，CPAmaymakecompromiseandsignthefalseauditopinionreportMisleadtheuserofaccountinginformationThird，inChina，initialpublicorderpossesplanningeconomicchara

8、cteristics，suchasratingandscaleThatleadstoIPOandlistedqualificationbecomerareresourceItisveryimportantforlistedcompanytokeeplistedqualificationSothetextputforwardthemainfactorsthatcauseexcessearningsmanagementamongthelis

9、tedcompaniesinChinaaretheflawincorporationadministrationstructure，weaknessofCPA’SinspectionandimperfectsupervisionpolicyBasedontheanalysis，thetextsummarizetheprincipleandwaystoidentifyexcessearningsmanagementBringforward

10、thefeasiblecountermeasurethatisaimedatthecorporationconcretesituation，namelyconsummatingthecorporationadministrationstructure，modifyingthesupervisionpolicy，consummatingtheaccountingstandardsandsystem，consummatingtheCPAin

11、stitutionandintensifytheenterprisescientificmanagementFinallymaketheconclusionandbringforwardthefurthersuggestiontotherelevanttheoryandpracticalissueatthelastpartofthistextKeywords：ListedCompanyExcessearningsmanagement，A