畢業(yè)論文《夏新電子盈余管理的調(diào)查分析》


摘 要

　　　隨著證券市場的發(fā)展，盈余管理問題日漸成為會計理論界研究的熱點之一。由于經(jīng)濟體制的改革、資本市場的發(fā)展以及有關(guān)會計法規(guī)的變化，過度的盈余管理己造成了嚴(yán)重的會計信息失真，成為全社會關(guān)注的焦點。企業(yè)會計信息質(zhì)量的高低直接影響著投資人、債權(quán)人及社會公眾的利益，直接關(guān)系著整個國家的經(jīng)濟的健康發(fā)展。
　　　盈余管理是一種合法行為，但它也有兩面性，過度的盈余管理也會給企業(yè)、社會，乃至整個國家?guī)頁p害，因此，如何防范企業(yè)管理當(dāng)局進行過度盈余管理己成為當(dāng)前國家監(jiān)管的重點。本文介紹了盈余管理的基本理論，對盈余管理的具體動因做了簡單的論述，并從上市公司最現(xiàn)實也是最實際的角度出發(fā)闡述了如何運用盈余管理。然后用實證的分析方法研究盈余管理行為的影響，以考察中國上市公司盈余管理的現(xiàn)狀。最后提出了相應(yīng)的治理方案。并從中性的角度看待盈余管理行為，合理規(guī)范我國企業(yè)的盈余管理行為，引導(dǎo)企業(yè)采用合理的方法調(diào)節(jié)盈余以達到自身的良性發(fā)展，也能同時促進我國證券市場健康發(fā)展，也是有利于我國的經(jīng)濟良性發(fā)展的。
　　　
　　　關(guān)鍵字：盈余管理；會計信息；夏新電子；

　　 Abstract
　　　With the development of the securities market, the topic about earnings management has drawn more attentions among Chinese theorists. Because of the economic reform, development of capital market and the accounting reform, the spread of earnings management has caused accounting information inconsistent with the facts. Which has become the point at issue? The quality of accounting information plays a very important role in well-ordered development of a country and the profit of creditors investors and even publics.
　　　Earnings management is a legal behavior, but it has dual character. Excessive earnings management is harmful to enterprise and to society. So how to keep watch excessive earnings management is the focus of country supervise and control. This thesis analyses the problem from different angles including accountancy, economy, management homology etc. This thesis introduces influencing factors of earnings management. And detect earnings management from the investors’ most realistic and practical point of view. This thesis aims to study earnings management of listed companies of China by the method of empirical research, so as to conclude on the current situation of earnings management of listed companies of China. This thesis also has given us a format of rule of property right, including building an internal accountant monitoring system and rules, consummating management system, basing the external monitoring system, bettering accountancy system and rules, improving the quality of accountants especially in the ethic of occupation. The concluding section of this thesis summarizes the whole thesis. And earnings management behavior from the sexual point of view, a reasonable specification of the earnings management of Chinese enterprises, guide enterprises to adopt a reasonable method to adjust the surplus in order to achieve a benign development, while promoting the healthy development of China's securities market, is also conducive to China's economic development.
　　　
　　　Key words：Earnings management; Accounting information; Amoi electronic
　　　目 錄
1.引 言 1
2.盈余管理的基本理論 2
2.1國內(nèi)研究現(xiàn)狀 2
2.2理論基礎(chǔ) 2
2.3盈余管理的動因 4
3.夏新電子簡介 4
3.1夏新的發(fā)展概況 4
3.2夏新電子的主營業(yè)務(wù) 5
3.3夏新所在電子行業(yè)的特征 6
4.夏新電子盈余管理方式分析 7
4.1銷售收入分析 7
4.2平均利潤率變動分析 7
4.3期間費用 8
4.4夏新電子盈余管理方式的分析 8
5.治理上市公司盈余管理的措施 11
5.1內(nèi)部治理的措施 11
5.2外部治理的措施 12
6.結(jié)語 13
參考文獻 15
致   謝 16