我国上市公司盈余管理的识别与控制
摘 要
目前，证券市场中信息不对称、信息不对称、欺诈风险较高等问题已成为证券市场投资者、监管者、审计人员和证券市场关注的焦点。文章从多角度讨论了企业盈利能力的划分，特别是建立一个高效的企业利润识别模型。文章提出中国公司实行收益分配制度应当逐步实施，为此，文章对其进行了深入的探讨。加强政府主动监管，加强对第一顺差的管理，是目前亟待解决的问题。在长远看来，要提高我国的财务报告质量，必须从内部和外部两个层面入手。本文从外部审计制度、加强外部审计独立性、加强内部审计职业道德建设、完善公司内部治理等几个角度出发，对我国上市公司进行利益管理的若干对策
关键词:上市公司 盈余管理 识别 控制
Abstract
At present, the problems of information asymmetry, information asymmetry and high fraud risk in the securities market have become the focus of investors, regulators, auditors and the securities market. This paper discusses the division of corporate profitability from multiple perspectives, especially the establishment of an efficient corporate profit recognition model. The article proposes that the income distribution system of Chinese companies should be gradually implemented. Therefore, the article has carried out an in-depth discussion on it. Strengthening the government's active supervision and strengthening the management of the first surplus is an urgent problem to be solved at present. In the long run, to improve the quality of financial reporting in China, we must start from both internal and external levels. From the perspectives of external audit system, strengthening the independence of external audit, strengthening the construction of professional ethics of internal audit, and improving the internal governance of companies, this paper puts forward some countermeasures for the benefit management of listed companies in China.
Key words: listed company Earnings management distinguish control
目 录
摘 要 I
Abstract II
目 录 III
1 绪论 1
1.1研究背景 1
1.2研究意义 1
2盈余管理的相关理论 1
2.1 盈余管理的定义 1
2.2盈余管理产生的基本前提 2
3 我国上市公司盈余管理的识别方法 3
3.1财务分析法 3
3.2非财务分析法 4
4 我国上市公司盈余管理的现状分析 5
4.1环境分析 5
4.2公司管理制度分析 6
5 我国上市公司盈余管理的控制建议 6
5.1加强政府主动式监管 6
5.2完善法律制度 7
5.3完善公司内部治理结构 8
6 结论 8
参考文献 9
致 谢 10
摘 要
目前，证券市场中信息不对称、信息不对称、欺诈风险较高等问题已成为证券市场投资者、监管者、审计人员和证券市场关注的焦点。文章从多角度讨论了企业盈利能力的划分，特别是建立一个高效的企业利润识别模型。文章提出中国公司实行收益分配制度应当逐步实施，为此，文章对其进行了深入的探讨。加强政府主动监管，加强对第一顺差的管理，是目前亟待解决的问题。在长远看来，要提高我国的财务报告质量，必须从内部和外部两个层面入手。本文从外部审计制度、加强外部审计独立性、加强内部审计职业道德建设、完善公司内部治理等几个角度出发，对我国上市公司进行利益管理的若干对策
关键词:上市公司 盈余管理 识别 控制
Abstract
At present, the problems of information asymmetry, information asymmetry and high fraud risk in the securities market have become the focus of investors, regulators, auditors and the securities market. This paper discusses the division of corporate profitability from multiple perspectives, especially the establishment of an efficient corporate profit recognition model. The article proposes that the income distribution system of Chinese companies should be gradually implemented. Therefore, the article has carried out an in-depth discussion on it. Strengthening the government's active supervision and strengthening the management of the first surplus is an urgent problem to be solved at present. In the long run, to improve the quality of financial reporting in China, we must start from both internal and external levels. From the perspectives of external audit system, strengthening the independence of external audit, strengthening the construction of professional ethics of internal audit, and improving the internal governance of companies, this paper puts forward some countermeasures for the benefit management of listed companies in China.
Key words: listed company Earnings management distinguish control
目 录
摘 要 I
Abstract II
目 录 III
1 绪论 1
1.1研究背景 1
1.2研究意义 1
2盈余管理的相关理论 1
2.1 盈余管理的定义 1
2.2盈余管理产生的基本前提 2
3 我国上市公司盈余管理的识别方法 3
3.1财务分析法 3
3.2非财务分析法 4
4 我国上市公司盈余管理的现状分析 5
4.1环境分析 5
4.2公司管理制度分析 6
5 我国上市公司盈余管理的控制建议 6
5.1加强政府主动式监管 6
5.2完善法律制度 7
5.3完善公司内部治理结构 8
6 结论 8
参考文献 9
致 谢 10
