上市公司盈余管理的利弊分析+文献综述
毕业论文关键词：上市公司；盈余管理；会计信息；利弊分析
Analysis of advantages and disadvantages on the listed company earnings management
——Base on Shin may
Abstract: In recent years, the phenomenon of listed companies earnings management intensified , although earnings management within reasonable limits can reduce business risk and help to further stimulate innovation ability of managers , but , because the quality of earnings management is contrary to the financial accounting information , contrary to the neutrality of the accounting information , accounting information will lose the fairness, reliability and comparability , thereby misleading investors and securities markets affect the function of optimal allocation of resources , and therefore , excessive earnings management is harmful. Earnings management behavior causes redistribution of the contractual relationship between business people of each property , and even lead to a new conflict of interest between them, coupled with the development of earnings management behavior to a certain extent , it is easy to evolve fraud , fraud, insider trading , etc. behavior. Therefore, in our application of listed companies on how positive earnings management theory , securities regulators , accounting standard -setting bodies , the majority of investors and creditors and other departments how to earnings management and effective supervision become an urgent problem to be solved .In this paper, a case study of Shin may showed the behavior of earnings management with Chinese characteristics, and to explore specific measures to limit improper earnings management behavior within a reasonable range , to the development of earnings management of listed companies to provide some benefits.
Keywords: earnings management；accounting information；Chinese characteristics；
Reasonable range
目 录
绪论1
一、盈余管理理论基础 2
（一）盈余管理的定义 2
（二）盈余管理的目的 3
1、盈余管理的终级目的 3
2、盈余管理的具体目的 3
（三）盈余管理的表现形式 4
1、多种形式的“利润储存器” 5
2、操纵收入的确认时间 5
3、滥用重要性原则 5
4、巨额冲销 5
二、新梅置业案例分析 6
（一）新梅置业概况 6
（二）新梅置业盈余管理情况及具体形式 6
1、新梅置业盈余管理情况 6
2、新梅置业盈余管理的具体事例 7
（三）新梅置业利弊以及影响分析 8
（四）新梅置业的改进措施 8