我国企业利用会计估计变更进行利润操纵(硕士)(论文24600字)
摘要
近些年来，随着我国经济的迅猛发展和市场经济体制的深入改革，我国一些企业为了在激烈的竞争中获取或者保住上市资格以谋求最大化利益，滥用会计估计变更的政策，寻找其中漏洞，以达到利润操控的目的。而由于会计估计变更的判断本身具有较强的主观性且进行判断的基点容易变化也不易把握，导致企业利用会计估计变更操纵利润的现象频频出现，广大利益相关者的利益受到严重损害。因此，对企业利用会计估计变更操纵利润的情况以及手段进行研究，具有一定的现实意义，这有利于相关政府监管部门规范市场，保证资本市场的良性运转，维护广大投资者的利益。本文采用规范性研究和案例研究相结合的方法，从理论到实务再回归理论，对上市公司利用会计估计变更操纵利润的问题进行了深入探讨。本文对我国企业利用会计估计变更操纵利润的动机进行了深入分析，发现其进行操纵的主要手段包括收益平滑、异常计提准备、巨额冲销等，结合对华日冰箱的会计估计变更案例分析，研究表明我国企业利用会计估计变更操纵利润具有一定的普遍性且较为隐蔽，企业通过玩儿“数字游戏”来人为的、有目的的调节利润。本文针对我国企业利用会计估计变更操纵利润的行为提出了包括完善公司治理、健全会计准则、完善会计估计信息披露等相关政策建议，以期对资本市场存在的这一乱象进行管理与约束。
关键词：会计估计，会计估计变更，操纵利润，平滑收益
ABSTRACT
In recent years, with the deepening of reform and rapid development of China's economy and the market, some of China's listed companies in order to obtain or retain qualified in the fierce competition to seek to maximize the benefits, abuse policy changes in accounting estimates, looking for one of the loopholes in order to achieve the purpose of manipulating profits. And as a result of changes in accounting estimate judgment itself has a strong subjective judgment of the point and easy to change is not easy to grasp, which causes changes in accounting estimates utilizing the phenomenon of frequent manipulation of profits, the interests of stakeholders severely compromised. Therefore, changes in accounting estimates for enterprises to take advantage of the situation and the means to manipulate profits study has practical significance, which is conducive to the relevant government regulators regulate the market to ensure healthy functioning of the capital market, safeguard the interests of investors. In this paper, research and case studies of normative method of combining, from theory to practice and then return to the theory of listed companies use to manipulate profits of changes in accounting estimates conducted in-depth discussion. In this paper, the use of the accounting estimate change of corporate profit motive to manipulate depth analysis and found that the primary means of manipulation, including income smoothing, unusual provision for preparation, a huge reversal, combined with China accounting estimate change the date of the refrigerator case studies, research shows that our companies use to manipulate profits change in accounting estimate has a certain universality, and more subtle, to achieve the purpose of manipulating corporate profits by playing the "numbers game." In this paper, including the improvement of corporate governance, sound accounting standards, improve information disclosure and other accounting estimates related policy recommendations, with a view of the existence of this chaos in the capital markets to manage and constraints. In view of the changes in accounting estimates companies use to manipulate the behavior of profits.
Keywords：Accounting estimates，Changes in accounting estimates，The Profits Manipulates，Smooth earnings
目录
摘要 2
ABSTRACT 3
目录 5
第1章 引言 7
1.1 选题背景和意义 7
1.2 国内外研究现状分析 8
1.2.1 国外研究现状分析 8
1.2.2 国内研究现状分析 9
1.3 研究方法和研究内容 10
第2章 会计估计的相关理论概述 12
2.1 我国会计估计制度的变迁 12
2.2 会计估计的概念和特征 13
2.2.1 会计估计的概念 13
2.2.2 会计估计的特征 13
2.3 会计估计的类型 14
2.4 会计估计和会计职业判断 16
2.4.1 会计职业判断 16
2.4.2 会计职业判断与会计信息质量的关系 17
2.4.3 会计估计错误与舞弊 17
第3章 会计估计操纵行为的理论分析 19
3.1 会计估计变更的环境分析 19
3.1.1 会计估计变更的必要性 19
3.1.2 会计估计变更的外部环境 19
3.1.3 会计估计变更的内部环境 20
3.2 会计估计操纵行为的动因 21
3.3 可能存在会计估计操纵的范围 23
第4章 企业会计估计操纵的手段及案例分析 25
4.1 通过会计估计进行操纵的手段 25
4.2 企业基本情况介绍 26
4.3 华日冰箱资产减值准备处理分析 27
4.4 华日冰箱关于固定资产相关项目的估计变更分析 34
4.5 案例总结 35
第5章 结论 37
5.1 研究结论 37
5.2 研究对策 37
参考文献 42 |
