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(chǎng)的發(fā)展，盈余管理問(wèn)題日漸成為會(huì)計(jì)理論界研究的熱點(diǎn)之一。由于經(jīng)濟(jì)體制的改革、資本市場(chǎng)的發(fā)展以及有關(guān)會(huì)計(jì)法規(guī)的變化，過(guò)度的盈余管理己造成了嚴(yán)重的會(huì)計(jì)信息失真，成為全社會(huì)關(guān)注的焦點(diǎn)。企業(yè)會(huì)計(jì)信息質(zhì)量的高低直接影響著投資人、債權(quán)人及社會(huì)公眾的利益，直接關(guān)系著整個(gè)國(guó)家的經(jīng)濟(jì)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(guò)度的盈余管理也會(huì)給企業(yè)、社會(huì)，乃至整個(gè)國(guó)家?guī)?lái)?yè)p害，因此，如何防范企業(yè)管理當(dāng)局進(jìn)行過(guò)度盈余管理己成為當(dāng)前國(guó)家監(jiān)管的重點(diǎn)。本文介紹了盈余管理的基本理論，對(duì)盈余管理的具體動(dòng)因做了簡(jiǎn)單的論述，并從上市公司最現(xiàn)實(shí)也是最實(shí)際的角度出發(fā)闡述了如何運(yùn)用盈余管理。然后用實(shí)證的分析方法研究盈余管理行為的影響，以考察中國(guó)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(guó)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(dá)到自身的良性發(fā)展，也能同時(shí)促進(jìn)我國(guó)證券市場(chǎng)健康發(fā)展，也是有利于我國(guó)的經(jīng)濟(jì)良性發(fā)展的。
　　　
　　　關(guān)鍵字：盈余管理；會(huì)計(jì)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(guó)內(nèi)研究現(xiàn)狀 2
2.2理論基礎(chǔ) 2
2.3盈余管理的動(dòng)因 4
3.夏新電子簡(jiǎn)介 4
3.1夏新的發(fā)展概況 4
3.2夏新電子的主營(yíng)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(rùn)率變動(dòng)分析 7
4.3期間費(fèi)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(yǔ) 13
參考文獻(xiàn) 15
致   謝 16