会计学毕业设计（论文）-上市公司盈余管理问题研究.doc

本科毕业论文(设计)模板
本科毕业论文(设计)
论文题目: 上市公司盈余管理问题研究

学生姓名:
学号:
专业: 会计学
班级: 会计 0707
指导教师:
完成日期:2011年 05 月 20 日
上市公司盈余管理问题研究
内容摘要
2008年下半年,国内经济受到全球金融危机的冲击,众多上市公司的业绩受到了影响,这种影响一方面体现在了企业的主营收入上,同时也体现在了巨额的资产减值损失上。因此,资产减值问题再次成为会计理论界和实务界关注的焦点。在金融危机的环境下如何完善准则,合理计提资产减值,使之真实反映资产的价值,防范风险成为当前亟待解决的问题。
本文将研究的重点放在存货减值问题上,利用网络数据库收集了 2006-2008年上市公司的财务数据作为研究样本,运用规范分析、案例分析和实证分析的方法,研究了在国际金融危机的环境下,存货减值的会计政策对上市公司盈余管理的影响。
本文分为理论和实证两个部分, 理论部分主要分析了资产减值的理论基础、确认和计量方面的问题以及利用存货减值进行盈余管理的手段和动机。实证部分主要是描述性统计和利用 EXCEL 进行图表分析,得出以下结论:首先,存货跌价准备的计提与转回有较强的行业特性;其次,新会计准则的实施有助于压缩上市公司利用存货跌价准备进行盈余管理的空间,提高了会计报表的中反映的资产的质量,但是从案例分析中我们也看到,由于报表披露不够详细,上市公司计提存货跌价准备是否完全客观仍然有待考察。

关键词: 资产减值准备存货跌价准备盈余管理制造业
Earnings Management Research of panies
Abstract
Second half of 2008, the domestic economy had been impact of the global financial crisis, performance of great many panies had been affected. This effect was not only reflected in the main e of the enterprise, but also was reflected in the huge loss on impairment of assets. Therefore, the issue of asset impairment became a focus of accounting theory profession and accounting practitioners’ attention. During the financial crisis, how to improve the standards and reasonable Extraction for impairment of assets to reflect the true value of assets and guard against the risks e problems to be solved.
This paper will focus on the study of the issue of impairment of inventory. The financial data of panies from 2006 to 2008, as a research sample, is collected by work database. By using normative analysis method, case studies method and empirical analysis method, it studies that how does the accounting policy of stock write-down effect the earnings management of panies in the international financial crisis environment.
This paper is divided into two parts that is theoretical part and empirical part. It analyses the theoretical basis for impairment of assets; recognition and measurement issues; the method and motivation of earnings management by using the impair