成本管理及盈余管理对其经营业绩的影响——以太极集团为例3.doc

简析成本管理及盈余管理对经营业绩的影响——以太极集团为例 成本管理及盈余管理对其经营业绩的影响——以太极集团为例 摘要 近年来，伴随着我国经济的发展和市场制度的不断完善，我国的企业也面临着重要的发展机遇，在从长期的发展中取得了长足的成绩。但是，我国企业在面临发展机遇的同时，竞争也不断激烈，对于太极集团等上市太极集团来说，财务管理是上市太极集团经营管理中不可忽视的一部分，对于企业的经营效益有着关键的影响，但是近年来，由于企业的治理机制不完善，导致企业在财务管理的过程中，有许多盈余管理的机会，盈余管理有利有弊。本论文主要以太极集团为主要的案例，针对太极集团的成本管理以及盈余管理的现状进行了分析，在这个基础上找出成本管理和盈余管理与企业的经营效益之间的相关性，继而有针对性的提出优化措施，旨在促进企业经营效益的全面提高。 关键词：成本管理，盈余管理，相关性，优化措施 Abstract In recent years, with Chinas economic development and the continuous improvement of the market system, enterprises in China are faced with important development opportunities, has made great achievements in from the long-term development. However, Chinas enterprises in the face of development opportunities at the same time, the competition is increasingly intense.The Tai Chi Group listed the Tai Chi Group, financial management is an indispensable part of the listed the Tai Chi group management, has a critical impact on the business efficiency, but in recent years, the corporate governance mechanism is not perfect, leading enterprises in the process of financial management, there are many opportunities for earnings management, earnings management has both advantages and disadvantages, but in the long run, the Tai Chi Group earnings management is not conducive to improve the business efficiency. This paper mainly in the Tai Chi Group as the main case, according to the cost management of the Tai Chi group and the current status of earnings management are analyzed, and find out the correlation between cost management and earnings management and the management of the enterprise benefit on the basis of this, and then put forward the optimization measures, aims to promote and comprehensively improve the management efficiency of enterprises. Keywords: cost management, earnings management, correlation, optimization measures 目 录 TOC \o 1-3 \h \u 28585 一、引言 6 21129 二、相关理论分析 7 31850 （一）成本管理概述 7 19255 （二）盈余管理及其特点 7 28083 三、太极集团成本管理及盈余管理的现状分析 10 15625 （一）太极集团概述 10