BS股份盈余管理行为的案例分析.pdf

哈尔滨商业大学硕士学位论文 摘要 从企业发展的进程中来看，会计信息失真问题一直是企业需要解决的核心性影响 因素，严格来说，会计信息问题大致可以分为两部分，首先是对会计相关准则的违背， 即产生了财务造假的行为；其次便是因为企业的经济收入体系而导致的信息失真问 题。随着我国对会计信息失真造假问题的严查，上市公司的相关行为也必然受到限制 和管理，所以，为了有效规范企业内部的盈余管理，就必须要对相关体系和规制进行 讨论和研究。 本研究利用文献综述法、归纳法、案例分析法、模型构建法等定量和定性的研究 方法总结了国内外学者提出的关于盈余管理的相关概念和理论，以BS股份近年的盈 利能力和现金流情况作为切入点，对BS股份的盈余管理行为进行初步识别。从内外 部两个角度分析BS股份采用盈余管理手段进行短期利润调节的原因及条件，并从BS 股份盈余管理的采用的具体手段及由此产生的后果入手，得出本文结论，盈余管理行 为并不会使企业经营状况趋好、盈利能力变强。从企业自身的运营以及制度体系规范 的建构等层面来提出盈余管理体系建构的规范性策略，以期助力企业综合实力的真正 提升，最终实现资本市场的持续健康发展。 关键词：BS股份；盈余管理；契约动机；会计信息质量 II - - 哈尔滨商业大学硕士学位论文 Abstract Aswe allknow,there isa certain degree of accounting information distortion problem in Chinese enterprises at present.Among these distorted accounting information, one part is purely contrary to accounting regulations and standards, and the other part is due to earnings management. With the deepening of accounting fraud in china, the space of accounting fraud in listed companies is bound to be restricted. At this time, listed companies may find another way to manipulate profits through earnings management. Therefore, in order to prevent listed companies from abusing earnings management, thus causing another large area of accounting information distortion, it is necessary to explore theearningsmanagement oflistedcompaniesin China. Through the quantitative and qualitative research methods such as literature method, induction method, case analysis method and model construction method, this paper summarizestherelevant concepts and theories about earnings management put forwardby scholars at home and abroad, and takes the profitability and cash flow situation of BS shares in recent years as the entry point to preliminarily identify the earnings management beh