盈余管理行为对会计信息质量影响的抑制对策 -会计学专业

摘要

文章首先对盈余管理的定义、类型、动机和表现进行了概述，并分析了盈余管理对会计信息质量的影响机制。在会计信息质量的影响因素分析部分，文章详细探讨了内部控制缺失、会计准则不完善、外部监管不足以及企业文化与管理层道德风险等因素对盈余管理行为的影响。文章指出，内部控制的不健全为盈余管理提供了可乘之机，会计准则的漏洞使得盈余管理行为难以被有效遏制，而监管机构的监管不足和企业文化的不健康则进一步加剧了盈余管理的普遍性和隐蔽性。针对这些问题，文章提出了一系列抑制盈余管理行为的对策。在加强内部控制建设方面，文章建议完善内部控制制度和提升内部审计质量。在完善会计准则与政策方面，文章提出需要细化会计准则和强化会计政策的一致性。在加强外部监管与法律约束方面，文章强调提高监管机构的监管效率和完善相关法律法规的重要性。

关键词：盈余管理会计信息质量内部控制会计准则

Abstract

Firstly, this paper summarizes the definition, type, motivation and performance of earnings management, and analyzes the mechanism of earnings management's influence on the quality of accounting information. In the part of the analysis of the factors affecting the quality of accounting information, the paper discusses in detail the influence of the lack of internal control, imperfect accounting standards, insufficient external supervision, corporate culture and management moral hazard and other factors on earnings management behavior. The article points out that the unsound internal control provides opportunities for earnings management, the loopholes in accounting standards make it difficult to effectively curb earnings management, and the lack of supervision by regulators and the unhealthy corporate culture further exacerbate the universality and concealment of earnings management. In view of these problems, this paper puts forward a series of countermeasures to restrain earnings management behavior. In strengthening the construction of internal control, the article suggests to improve the internal control system and improve the quality of internal audit. In the aspect of perfecting accounting standards and policies, the paper points out the need to refine accounting standards and strengthen the consistency of accounting policies. In terms of strengthening external supervision and legal constraints, the article emphasizes the importance of improving regulatory efficiency and improving relevant laws and regulations.

Keyword:Earnings management Accounting information quality Internal control Accounting standards

1绪论 1

1.1研究背景及意义 1

1.2国内外研究现状 1

1.3研究目的 1

2盈余管理行为概述 1

2.1盈余管理的定义与类型 1

2.2盈余管理的动机与表现 2

2.3盈余管理对会计信息质量的影响机制 2

3会计信息质量的影响因素分析 3

3.1内部控制的缺失 3

3.2会计准则的不完善 3