哈商大附录模板.doc

2012 届本科生毕业论文附录学院会计学院专业_______ 会计学三班__ _____ 导师侯文哲学生张龙学号 200811920221 2012 年6月1日附录 1 Research on Means and Countermeasures of Earnings M anagement of Listed C ompanies Earnings management behavior in exist in Chinese and panies . From the means of earnings management and see , can be divided into disclosure of earnings management management and real earnings management two kinds . Disclosure is to use accounting policies and management accounting estimates of earnings management , real earnings management is through the arrangement of authentic trade surplus management . The purpose of earnings management is the ultimate purpose and specific purpose , modest earnings management is the enterprise related interest subjects take legal means to pursue their own interests measures , its pany financial management technology maturity . The management of pany to realize their own utility or pany's market value maximization and soon purpose , an accounting policy choice , which regulates surplus behavior is called the surplus management . In China , along with the development of the stock market , for surplus management's research began to appear and e the hot spot in the study of accounting theory . But some scholars are in surplus management and the accounting fraud at the equivalent of the error , this is obviously not appropriate . The former is the enterprise managers in the accounting standards limits a long-term behavior , is pliance , to some extent is the embodiment of the manager level ; The latter is managers ofa deliberate fraud, the result is often malicious distort an enterprise's financial position , and this kind of fraud is breaking the law , and are mostly short-term behavior. Earnings management can only in accounting standards or within the scope of the system , can't surpass accounting standards and the provisions of the system . Once beyond accounting standards and the regulation of system of range, is called the profit operation . Ⅰ The purpose of earn