摘要：在中国市场经济蓬发的当下，伴随着证券市场的逐步发展以及相关会计法律法规的完善，上市公司进行盈余管理的现象频发。上市公司为了在资本竞争中占据上风，将盈余管理当成其惯用手段。但谁都知道盈余管理的作用是正反两方面的。上市公司的财务状况、生产以及经营能力等都能通过其一定会计期间内的盈余信息体现。过度盈余管理可能造成的后果有很多，比如会计信息失真，又比如影响社会的资源配置，甚者会影响到整个国家经济情况的良好发展。纵观现如今多数上市公司进行盈余管理的行为和现状，让我们不得不重视并重新审视盈余管理这一问题。加强对盈余管理的治理对规范会计行为以及证券市场的良好发展都有利。针对以上，本文对上市公司盈余管理以及相关问题进行了深刻的探讨。文末主要概述了几种针对上市公司盈余管理的措施，最终来控制盈余管理。77541

毕业论文关键词：上市公司；盈余管理；审计监督

Research on Earnings Management of Listed Companies

Abstract：With the rapid developent of China's market economy, the further development of the securities market and the changes in accounting regulations, listed companies to manage earnings more and more。 Listed companies in order to gain an advantage in capital competition, earnings management as its usual means。 But everyone knows that the role of earnings management is both positive and negative。 The financial status of the listed company, production and operating capacity, etc。 can be reflected through its accounting information within a certain period of accounting。 Excessive earnings management will have many consequences, such as accounting information distortion, such as the impact of social resource allocation, and even those who will affect the overall economic situation of the country's good development。 Looking at the behavior and status of earnings management in most listed companies today, we have to pay attention to and re-examine the issue of earnings management。 Strengthening the governance of earnings management is beneficial to standardize accounting behavior and the good development of securities market。 Based on the above, this paper discusses the earnings management of listed companies and related issues。Finally, this paper briefly introduces several measures for the earnings management of listed companies, and ultimately to control the earnings management。

Keywords：Listed companies; Earnings management; Audit surveillance

目录

绪论 1

一、盈余管理概述 3

（一） 盈余管理的含义 3

（二）盈余管理的特质 3

（三） 盈余管理的表现形式 4

二、我国上市公司盈余管理动机和手段 5

（一）盈余管理的内在动机 5

（二）盈余管理的外在动机 6

（三）盈余管理的手段 7

1、盈余管理手段之一——利用会计变更 7

2、盈余管理手段之二——利用关联方交易 8

3、盈余管理手段之三——利用收入与费用调节利润 8

三、上市公司盈余管理的影响 9

（一）适度盈余管理的积极作用 9

（二）过度盈余管理的消极影响