从盈余管理角度谈识别企业真实利润

本篇论文包括:开题报告,中英文摘要,论文,目录,文献综述,大纲 论文编号:CW018   字数:14078,页数:26

摘   要

     本文主要针对目前我国上市公司对外公布的财务报告存在或多或少的盈余管理因素。为了使外部财务报告使用者能够更好的了解企业的真实情况并做出判断，本文着重从作为识别企业真实价值手段之一的真实利润，而不是对外报告的利润，出发分析如何才能发现企业真实利润，进而识别企业真实价值。并通过对盈余管理产生的必然性、现实可能性分析出发证明从盈余管理角度去找出企业真实利润的可行性。基于这个前提，介绍了企业盈余管理的主要手段及方法，并提出有针对性的剔除盈余管理因素，找出企业真实利润的方法。
通过将财务与非财务方法充分结合去分析是否进行盈余管理，并尽可能的分离出盈余管理对报告利润的影响，以便得到真实利润、识别企业真实价值，来帮助财务报告外部使用者基于此做出正确决策。
关键词：企业真实价值 真实利润 盈余管理 关联方交易

Abstract
There exists more or less earning management in our listed corporation, when they issue the financial report to the public. As to know the actual conditions of the objective corporations and the users of financial report make their minds to whether or not to invest or lend to their objective corporations. In this article, It introduces how to find out the actual profit of the corporation, by the actual profit method, which is important one of the methods of eliminating the earning management factors. And it illustrates we can realize discard the impacts from earning management, by discussing the possibility and certainty of existence of earning management. Base on this discuss, it introduces the methods of earning management, and how to discover these methods and further more, how to determine the impacts on the earning. So that the users of financial report can make right and appropriate decisions, base on the data from the financial reports.
By the financial and not financial methods to determine whether on not the objective corporation has carried out serial measures of earning management. And to make every effort to determine the influence of earning management on profit on financial reports, as to discover the actual profit of the specific listed corporation and find out the actual value of the specific corporation. By all, so that it could help the users to make decisions.
Key Words: Actual value of corporation  Actual profit  Earning management  Related-party transactions

目录
一、引言 ............................................................7
二、盈余管理理论及我国现实存在原因分析 ..............................8
（—）、何为盈余管理................................................ 8
（二）、契约的推动诱发了盈余管理 ....................................8
（三）、信息不对称使盈余管理成为可能 ................................9
（四）、我国盈余管理存在的原因 ......................................10
1、企业进盈余管理有其内在需求：契约 .................................11
2、不完善的公司治理结构 .............................................11
3、监管还不完善 .....................................................12
4、审计意见失真 .....................................................13
5、特定的制度催生盈余管理 ...........................................13
6、内部动机的驱使................................................... 14
四、盈余管理的手段 ..................................................14
（一）、会计手段 ....................................................14
（二）、规划交易 ....................................................16
（三）、地方政府的大力支持 ..........................................18
五、如何识别盈余管理、发现企业真实利润，发现企业真正价值 ............19
（一）、通过财务信息识别与分离盈余管理成份 ..........................19
1、剔除会计政策、会计估计变更影响 ...................................19
2、剔除关联方交易影响 ...............................................20
3、关注现金流与盈余的配比 ...........................................21
4、注意异常项目 .....................................................23
5、剔除虚拟资产的影响 ...............................................24
6、剔除非经常性损益的影响 ...........................................24
7、关注股利分配 .....................................................25
8、分析重要财务指标 .................................................25
（二）、通过非财务信息辨析上市公司的盈余管理行为 ....................26
1、从审计报告及注册会计师的变更进行辨析 .............................26
2、关注公司的经营状况及所处经营环境 .................................27
3、关注公司管理人员的诚信及职业道德记录............................. 27
4、关注企业信息披露质量 .............................................27
5、关注企业重大活动 .................................................28
6、模拟企业盈余 .....................................................28
7、从相关政府部门获取数据 ...........................................28
（三）、对应项目配比扣除 ............................................29
附录 ................................................................30
参考文献 ............................................................38
致谢 ................................................................41