摘要：最近几年，盈余管理一开始就得到了财务领域理论和实务研究的重视。但是国内外对非金融上市企业的研究较多，对金融企业尤其是对商业银行这一特殊行业的研究很少。商业银行作为我国国民经济的支柱力量，其盈余管理现象的出现对商业银行的会计信息质量和商业银行的监管带来了挑战。49201

本篇论文的研究重点是上市商业银行的盈余质量及其管理问题，截止当前我国共有16家A股上市商业银行。我国商业银行上市的步伐在不断地加快，并且相继改革上市，在同行业内提高竞争能力、融资能力、知名度、影响力。企业上市之后，银行不仅要保证其经营的安全性和流动性，还要其具备盈利能力和利润增长能力。当企业上市成功后，那么也将面临对社会披露财务会计信息。而企业为了私人利益，促使信息使用者通过这些披露的信息做出对企业有利的决策，不可避免地要有盈余管理行为的存在。

为了更加全方位地了解上市商业银行的盈余质量，利用序时分布表和折线图评估相关质量指标。根据财务指标的分析，提出商业银行盈余管理的问题并以此为依据，分析和总结我国上市商业银行盈余管理的动机和手段。本论文讨论的盈余管理的动机主要有：盈余平滑动机、资本市场动机、监管动机、债务契约动机等。盈余管理的手段包括：调整可控性应计项目、利用会计方法控制财务报表的披露、安排交易及改变事项类型等。最后得出结论并提出相关建议。使盈余管理能够发挥其积极的作用，并且避开其消极的影响。

毕业论文关键字：上市商业银行；盈余管理；可控性应计项目

Researching on Earnings Management of Listed Commercial Banks in China

ABSTRACT： In recent years, the earnings management problem from a start become the financial industry one of the key areas of theory and practice research. But the study of nonfinancial listed companies at home and abroad is more, for financial enterprises, especially for commercial Banks to the research of this special profession rarely. Commercial Banks as the pillar of the national economic strength, the emergence of the phenomenon of earnings management of commercial Banks of the accounting information quality and the regulation of the commercial Banks has brought challenges.

This article is mainly to the research of the earnings management of listed commercial Banks, at present our country A total of 16 ashare listed commercial Banks. The pace of China's commercial Banks listed in constant speed up, and successive reform, improve ability to compete in the same industry, financing ability, visibility and influence. After the listed Banks in guarantee under the premise of safety, liquidity, and ensure that its profitability and growth ability. Businesses once the listing is successful, it will face foreign disclosure requirements are improved. For private interests prompt information users through the disclosure of information to make better decisions for enterprises, inevitably to use earnings management.

This paper studies the main contents are: first, using the histogram method, through to the listed commercial Banks in China surplus quality assessment research and analysis, to understand the situation of the earnings quality of listed commercial Banks in China. On the basis of the motivation of surplus management of listed commercial Banks in China are analyzed. Second of all, the earnings management means of listed commercial Banks in China are studied. This paper means of earnings management mainly pided into: first, adjust the controllable accrued items, including loan loss preparation is one of the most important means of earnings management of Chinese commercial Banks; Second, using the method of accounting control the disclosure of the financial statements; Third, trade point selection. Third, the motives of earnings management, listed commercial Banks may be due to avoid the negative surplus by earnings management to reduce or avoid surplus motivation, financing motivation, finally come to the conclusion and puts forward related Suggestions. Surplus management play its positive role, avoid its negative influence.