亏损上市公司盈余管理的案例研究—以海信科龙电器股份有限公司为例(论文11000字)
摘 要
随着我国证券市场的飞速发展，上市公司对整个国家经济的发展起到了更大的作用，上市公司经营成果和财务状况的重要表现形式之一就是盈余情况，但有时管理层为了各种短期利益而存在的盈余管理行为，将严重影响会计信息使用者的投资决策，不利于合理公平的资本市场的形成。中国的许多上市公司都有着很强烈的盈余管理动机，因此对上市公司盈余管理的动因、手段及影响的研究显得尤为必要。盈余管理通过合法的形式，为广大的会计信息使用者在决策时带来极大的诱惑性，它已经不是一个简单的会计问题，而是一个较为复杂的社会问题。
本文在专家学者研究盈余管理的基础之上，总结出盈余管理的相关理论，包括盈余管理的概念、手段及影响。然后以海信科龙公司作为研究对象，对其盈余管理的动因和手段进行分析，最后总结海信科龙公司进行盈余管理的经济后果，对会计信息、利益相关者以及公司自身的影响等，通过案例分析旨在帮助更多的上市公司正确看待盈余管理，最终通过促进上市公司持续发展而促进整个证券市场健康发展。
关键词：盈余管理 上市公司 会计信息 经济后果
Abstract
With the rapid development of China's securities market, listed companies of the whole country's economic development has played a greater role, one of the important manifestations of listed companies results of operations and financial condition of the surplus is the case, but sometimes the management for a variety of short-term interests the presence of earnings management behavior, will seriously affect the users of accounting information investment decision is not conducive to the formation of a reasonable and fair capital markets. Many listed companies in China have a very strong incentives to manage earnings, so motivation of earnings management, and on the means of study is particularly necessary. Earnings management through legitimate form for the majority of users of accounting information bring great temptation when making decisions, it is not a simple accounting problem, but a more complex social problems.
Based on previous research on the earnings management, summed up the theory of earnings management, including the concept of earnings management, means and influence. Hisense Kelon and then as a research object, analyze its motives and means of earnings management and, finally, Hisense Kelon economic consequences of earnings management, accounting information, stakeholders and the company's own impact through case analysis is designed to help more correct view of earnings management of listed companies, and ultimately through the promotion of sustainable development of listed companies to promote healthy development of the entire stock market.
Keywords： Earnings management accounting information economic consequences
目 录
声明 I
目 录 II
摘 要 III
Abstract IV
一、 引言 1
二、盈余管理的相关理论 1
（一）盈余管理的概念及特点 1
（二）盈余管理的会计手段 2
（三）盈余管理的影响 3
三、海信科龙盈余管理行为分析 4
（一）海信科龙公司简介 4
（二）海信科龙盈余管理的动因分析 4
（三）海信科龙盈余管理的手段分析 6
四、海信科龙进行盈余管理行为的经济后果分析 10
（一）盈余管理对海信科龙会计信息的影响 10
（二）盈余管理对海信科龙投资者的影响 10
（三）盈余管理对海信科龙形象和未来发展的影响 11
五、结论 11
（一）研究结论 11
（二）政策建议 12
（三）研究启示 13
参考文献 14
致谢 15 |
