摘要：随着我国资本市场的不断发展，近些年来，国内很多学者把研究重心转移到盈余管理上来，因为盈余管理已经在公司有着广泛的运用。很多上市公司会为了能够吸引投资者注意并且达到证券市场的要求，利用盈余管理虚增或虚减公司利润，营造出公司发展态势良好的形象。也正是因为如此，公司信息的真实性和可靠性会降低，投资者或者利益相关者能否通过财务报表的披露获取有效的信息是一个很大的问题。通过对其深入的研究，并结合公司治理结构、各项会计准则等方面，要有效地避免因盈余管理发生的信息不真实的状况发生。本文主要从盈余管理的概念出发，分析盈余管理的前提条件、动机及其各

种手段，从而对上市公司的盈余管理的发展有一个整体认识。再结合具体案例，研究了三家上市公司的财务数据，了解到盈余管理在现实经营活动中的运用。盈余管理程度的测量也是研究中的一个重要环节，本文基于公司治理结构采用回归模型分析其在公司中运用的程度，这个研究结果对于公司治理结构的改善有着重要影响，并为建立一个完善的防范体系打下基础。

关键词:上市公司；盈余管理；公司治理结构；防范体系

Research on Earnings Management of Listed Companies

Abstract：With the continuous development of China's capital market, in recent years, many domestic scholars to study the focus shifted to earnings management, because earnings management has been widely used in the company. Many listed companies will be able to attract investors to pay attention to and meet the requirements of the securities market, the use of earnings management inflated or diminished corporate profits, to create a good image of the company's development trend. It is also because of this, the authenticity and reliability of the company's information will be reduced, investors or stakeholders through the disclosure of financial statements to obtain effective information is a big problem. Through its in-depth research, combined with corporate governance structure, the accounting standards, etc., to effectively avoid the occurrence of information due to earnings management is not real situation.

This paper mainly analyzes the prerequisite, motive and various means of earnings management from the concept of earnings management, so as to have a whole understanding of the development of earnings management of listed companies. Combined with specific cases, the study of the three listed companies financial data, to understand the earnings management in the real business activities in the use. The measurement of earnings management is also an important part of the research. Based on the corporate governance structure, this paper uses the regression model to analyze the extent of its use in the company. The results of this study have important influence on the improvement of corporate governance structure and establish a perfect prevention System lay the foundation.

Key words: listed companies; earnings management; corporate governance structure; prevention system

目录

摘要 1

Abstract 1

第一章绪论 1

1绪论 1

1.1选题的目的和意义 1

1.2国内外研究综述 2

1.2.1国外学者的研究成果 2

1.2.2国内学者的研究成果 3

1.3研究内容、预计创新点和难点 3

1.4研究思路与研究方法 4

第二章盈余管理概念体系