摘 要
盈余管理是上市公司常见的一种策略性行为，旨在通过调整财务报告中的盈余信息来影响利益相关者的决策。然而，过度的盈余管理可能导致信息失真，损害投资者的利益和资本市场的公平性。因此，如何准确识别盈余管理行为并制定相应的治理对策，成为当前会计和财务领域亟待解决的问题。本文首先对上市公司盈余管理行为的特征和手段进行了深入剖析，包括利用会计政策变更、关联方交易、资产重组等方式进行盈余调整。这些手段使得盈余管理行为具有一定的隐蔽性和复杂性，增加了识别的难度。在识别盈余管理行为方面，本文提出了多种方法，包括基于财务报表的分析、利用审计意见和市场反应等外部信息、以及采用先进的统计分析技术等。这些方法可以从不同角度揭示盈余管理行为的存在，提高识别的准确性和效率。针对盈余管理行为的治理对策，本文从多个层面提出了建议。首先，加强内部控制和风险管理，建立健全的内部控制体系，规范公司的财务报告流程，防止盈余管理的发生。其次，强化外部监管和执法力度，加大对盈余管理行为的处罚力度，提高违法成本。此外，加强投资者教育和信息披露，提高投资者的识别能力和风险意识，也是重要的治理手段。本文的研究对于深化对上市公司盈余管理行为的理解、提高识别的准确性和有效性、以及制定有效的治理对策具有重要意义。通过实施这些对策，可以规范上市公司的财务报告行为，保护投资者的合法权益，维护资本市场的公平和稳定。
关键词：盈余管理 识别与治理 内部控制
Abstract
Earnings management is a common strategic behavior of listed companies, aiming to influence the decision-making of stakeholders by adjusting earnings information in financial reports. However, excessive earnings management may lead to information distortion and harm the interests of investors and the equity of the capital market. Therefore, how to accurately identify earnings management behavior and formulate corresponding countermeasures has become an urgent problem in the field of accounting and finance. Firstly, this paper makes an in-depth analysis of the characteristics and means of earnings management behavior of listed companies, including accounting policy changes, related party transactions, asset reorganization and other ways to adjust earnings. These methods make earnings management behavior have a certain degree of concealment and complexity, and increase the difficulty of identification. In terms of identifying earnings management behavior, this paper proposes a variety of methods, including analysis based on financial statements, use of external information such as audit opinions and market reactions, and use of advanced statistical analysis techniques. These methods can reveal the existence of earnings management behavior from different angles and improve the accuracy and efficiency of identification. In view of the management measures of earnings management behavior, this paper puts forward suggestions from many levels. First, strengthen internal control and risk management, establish a sound internal control system, standardize the company's financial reporting process, and prevent the occurrence of earnings management. Secondly, strengthen external supervision and law enforcement, increase penalties for earnings management behavior, and increase the cost of violations. In addition, strengthening investor education and information disclosure, and improving investors' identification ability and risk awareness are also important governance means. The research of this paper is of great significance for deepening the understanding of earnings management behavior of listed companies, improving the accuracy and effectiveness of identification, and formulating effective management countermeasures. By implementing these measures, the financial reporting behavior of listed companies can be regulated, the legitimate rights and interests of investors can be protected, and the equity and stability of the capital market can be maintained.
Keyword:Earnings management Identification and management Internal control
目 录
1引言 1
2盈余管理行为的定义与类型 1
2.1盈余管理的概念界定 2
2.2盈余管理的主要类型 2
2.3盈余管理的动机与影响 3
3上市公司盈余管理行为的识别问题分析 3
3.1会计政策选择的灵活性 3
3.2交易安排的复杂性 4
3.3财务指标异常波动 5
4上市公司盈余管理行为的治理对策研究 6
4.1完善会计准则与政策 6
4.2强化内部控制与审计 7
4.3提高信息披露质量 8
5结论 9
参考文献 10
致谢 11
