摘 要

盈余管理是20世纪80年代以来在国际经济学界和会计学界兴起的研究课题，就是企业管理当局在遵循会计准则的基础上，通过对上市公司对外报告的会计收益信息进行会计政策的选择与估计，根据法律与公司的实际情况进行控制与调整，以达到公司自身利益最大化的行为。随着我国经济的迅速发展，上市公司大量涌现，资本竞争日益激烈，上市公司的盈余管理问题也逐渐凸现。盈余管理本身是把双刃剑，但因为我国的公司治理结构不健全，市场环境不够发达，会计报告中的收益与真实的收益之间存在差异，这就会误导投资者与其他会计信息使用者的决策。因此，我国上市公司的许多盈余管理行为对经济市场的发展产生了非常不利的影响。本文结合案例与数据分析，对上市公司的盈余管理进行了研究并提出了一些建议，其具体内容如下：

第一章，绪论。对国内外的文献进行了回顾，简单的介绍了本文研究的背景、目的及其意义，并对研究思路、研究框架、研究过程中的主要贡献与不足进行了简要的概括。

第二章，上市公司盈余管理的相关理论。给出了盈余管理的定义，具体分析了盈余管理的动机与手段。

第三章，我国上市公司盈余管理的现状分析。详细的列出了盈余管理的四大现状，并一一进行了分析。

第四章，盈余管理的实证研究。本文以宁波港股份有限公司这一案例对盈余管理进行了研究。

第五章，通过案例分析说明上市公司的盈余管理行为应采取的政策建议。

第六章，总结与展望。

关键词：盈余管理 上市公司 现状 对策

A Study on Earnings Management of Listed Companies

ABSTRACT

Earnings management is a research topic in twentieth Century 80 since the rise in the international economics and accounting circles,Is the enterprise management in compliance with accounting standards on the basis,the selection and estimation of accounting policy through the accounting information of listing Corporation’s foreign report,control and adjustment according to the actual situation of the law with the company,to maximize their own interests to corporate behavior.With the rapid development of China’s economy,the emergence of a large number of listing Corporation,capital competition is becoming increasingly fierce,the problem of earnings management of listing Corporation gradually.Earnings management itself is two positive and negative effect,but because the company governance structure in our country is not perfect,the market environment is not developed,there is a deviation between the income and real income accounting report,misleading investors and other users of accounting information decision.Therefore,the impact of unfavorable development of China’s listing Corporation many of the earnings management behavior of financial markets.Based on the analysis of cases and data,studied the earnings management of the listing Corporation and puts forward some suggestions,the specific contents are as follows:

Chapter one,introduction.A review of the domestic and foreign literature,the background,purpose and significance of a brief introduction to this paper,and briefly summarizes the main contribution to the research ideas,research framework,research process and shortcomings.

The second chapter,the related theory.Gives the definition of earnings management,analyzes the motives and methods of earning management.

The third chapter,analyzes the status quot of China’s listing Corporation earnings management.A detailed list of the four status quot of earnings management,and analyzes the one one.

The fourth chapter,the empirical study of earnings management.In the case of the Ningbo port Co to conduct research on earnings management.

The fifth chapter,through case analysis shows that the earnings management behavior of the listing Corporation should adopt policy recommendations.

The sixth chapter,summary and prospect.

Key word：earning management quoted company situation analysis countermeasure

目 录

1 绪论.....................................................................1

1.1 研究的背景、目的及意义.............................................1

1.2 文献回顾...........................................................2

1.2.1 国外文献研究综述.............................................2

1.2.2 国内文献研究综述.............................................3

1.3 研究思路与框架.....................................................5

1.4 本文主要的贡献与不足...............................................5

2 上市公司盈余管理的相关理论...............................................7

2.1 盈余管理的定义.....................................................7

2.2 盈余管理的基本特征.................................................7

2.3 盈余管理的动机.....................................................8

2.4 盈余管理的手段.....................................................9

3 我国上市公司盈余管理的现状分析..........................................12

3.1 利用关联交易，进行利润调节........................................12

3.2 利用资产减值，实行盈余管理........................................13

3.3 虚构收入..........................................................14

3.4 利用政府扶持......................................................15

4 宁波港股份有限公司盈余管理的实证研究....................................16

4.1 样本背景..........................................................16

4.2 财务情况分析......................................................17