浅谈企业过度盈余管理的问题-毕业论文（设计）.docVIP

PAGE l JIANGXI AGRICULTURAL UNIVERSITY 本 科 毕 业 论 文（设 计） 题目： 浅谈企业过度盈余管理的问题 学 院：经济贸易学院 姓 名：XXX 学 号： 专 业：会计学（注册会计师方向） 年 级： 指导教师： 职 称：讲 师 年 五 月 l 摘 要 狭义的盈余管理是以合法、合规为前提而进行的，但广义的盈余管理则包括合法的管理和不合法的操纵。盈余管理是一把双刃剑，企业进行盈余管理，能够给企业带来很多好处，但同时也损害与企业相关的外部人员的利益。本文从对盈余管理的概念分析入手，论述了现时期企业为了筹集资金、规避债务契约风险、避税以及降低政治成本的需要而进行盈余管理。从正负效应两个方面综合分析了合理盈余管理和过度盈余管理对企业与社会的影响，揭露了我国企业利用资产减值准备、会计政策与会计估计变更、非经常性损益、或有事项以及潜亏资产挂账等进行盈余管理的传统方式及手段。并且探析了防范企业过度盈余管理的方式方法，如推进相关政策改革、加强市场的监管力度和稽查力度、加强审计独立性、完善企业治理结构、做好新会计准则下新的过度盈余管理方式的防范等。对于有针对性地研究防范企业进行过度的盈余管理这方面的课题有一定的指导意义。 关键词：会计；盈余管理；财务报表；审计；新会计准则 Abstract The narrow definition of Earning Management is based on the legitimacy, at the meantime; the broad definition contains both legitimate and illegitimate component, which form Earning Management into a double blade sword. It could bring many positive impacts to the company and compromise the interest of the oide staff that related to the company at the same time. This paper concentrates on the analysis of the concept of Earning Management and further states the necessities of Earning Management due to the facts of fund collection, risk of debt and tax evasion and the need for decreasing the political cost. This paper comprehensively analyzes both positive and negative sides of the impacts to the corporations and society by Earning Management; moreover it focuses on revealing the how to implement the traditional Earning Management’s methods of asset devaluation, accountancy policies, accountancy estimation, unconventional profit and loss, contingent affairs and potential assets. Meanwhile, it also abstractly examines the possibilities of improving the relative policies, enhancing the auditing power of market, the independence of the audit, perfecting the structure of corpo