上市公司非经常性损益盈余管理研究毕业论文.docVIP

PAGE III毕业论文（20_ _届）上市公司非经常性损益盈余管理研究摘 要随着我国证券市场的逐步发展，以及上市公司财务报告透明度和利用率的日益提高，会计盈余信息的地位也随之越来越重要。据统计显示近年来上市公司披露的年报中非经常性损益所占的比重越来越大，上市公司经常会利用非经常性损益激增公司的利润。亦可以说证券市场发展至今，非经常性损益运用已经成为上市公司粉饰报表的重要手段之一。因此，研究我国大环境下上市公司非经常性损益盈余管理的现象有着迫切的需要以及重要的意义。本文对2006—2009四个年度的浙江省上市公司按一定标准选取76家样本公司，综合采用多种方式分别研究样本公司利用非经常性损益进行盈余管理的情况和非经常性损益盈余管理的具体手段。通过研究发现大多上市公司存在着利用非经常性损益进行盈余管理的行为，最后本文结合分析结果提出相关意见和展望，建议完善和规范相关概念、内容、治理结构以及加强注册会计师审计的监督力度和操作性。关键词：上市公司；非经常性损益；盈余管理AbstractWith the gradual development of the securities market in our country,and the increasing improvement of the clarity and untilization ration of financial reports in quoted company.The stance of accounting surplus information also become more and more important.Display according to the statistics,in the annual report that the quoted company discloses recent years,the specific gravity of unusal profit and loss is bigger and bigger.The quoted company often makes use of unusal profit and loss to proliferate the profit of company.We can also say that the securities market develops up to now,unusual profit and loss have already become one of the important ways for the quoted company to gloss over their reports.Therefore,search the appearance of the management of surplus in the unusual profit and loss of quoted company in the great environment of our country has crying need and important meaning.This text selects 76 sample company by certain standard in quoted company in Zhejiang during 2006 to 2009.Synthesized adopts various modes to respectively studies the situation that the sample company makes use of unusual profit and loss to de surplus management and concrete way of the management of unusual profit and loss. It is discovered by the research that the behavior that using unusual profit and loss to do surplus management exists in most quoted company.Finally,combining analysis result,this article gives the related opinion and the predict that suggests consummating and regulating the related concept, content, management structure as w