盈余管理手段

通过研究发现我国的盈余管理手段发生了变化。

The tools of Earning Management have been changed .

本文选取我国2004-2009年度的亏损上市公司为研究样本，分年度对亏损公司扭亏过程中的盈余管理手段进行实证研究。

This loss listed companies for the year 2004-2009 were selected as the sample .

亏损上市公司盈余管理手段的实证研究

Positive Research on the Approach of Earning Management in the Listed Company Making a Loss

在众多的盈余管理手段中，会计变更是我国上市公司进行盈余管理的重要手段。

Among methods of earnings management , the main method is accounting changes in Chinese listed companies .

同时纺织服装企业在生命周期的不同阶段，对盈余管理手段的偏好是有区别的。

At the same time in the different stage of life cycle , the means of earnings management are also different .

考虑到发行公司所处的行业特征很可能影响盈余管理手段的选择，进一步区分了管制性与非管制性行业。

In consideration of the industry characteristics maybe influence the mode selection of earnings management , and further distinguish between the regulated industries and no control industries .

既然如此，投资者为了保护自身的利益，就需要掌握一定的识别盈余管理手段的方法，从有限的信息中去加以筛选、善加分析。

Because of that , the investors have to acquire methods to recognize the earnings management methods , screen from limited information and analyze it in order to defend their own benefits .

管理层利用盈余管理手段调增利润的同时，往往伴随着所得税成本的产生，管理层需要权衡财务报告成本和税收成本的大小，决定是否采用盈余管理手段。

While managers increase profits by earnings management , the cost of income tax often occurs . Managers need a balance between the cost of financial report and the cost of tax to decide whether to use earnings management .

从盈余管理手段看：「减轻税负」动机下最常使用的手段有会计入账期间之控制、隐瞒收入、操弄销货成本、资产不当费用化、控制薪酬费用；

Analysis find that the motive to avoid tax would adopt to methods such as control timing of recording in accounts , hidden income , manipulating cost of sales , expensing off capitalized expenditure , controlling salaries and wages expenses level ;

分析上市公司盈余管理的手段并结合案例进行分析。

Analysis of earnings management of listed companies with the means and case analysis .

盈余管理的手段，主要是基于盈余管理的动机，利用会计原则与方法进行的。

The methods to manage the surplus are based on its motives and accounting measurements .

但是一些上市公司却将资产减值准备演化为操纵利润、实施盈余管理的手段。

But some listed companies evolves actually the property depreciation preparation for the profit operation to implement earnings management ?

其次，逐一分析了中国上市公司盈余管理的手段，剖析了上市公司进行盈余管理产生的经济后果及其影响。

Second analysis the method of earnings management , dissect with the practical cases of the listed companies for positive effect .

本文第四部分，该部分是本文的核心部分，其主要内容包括：亏损上市公司盈余管理主要手段的总结以及夏新公司案例分析。

It includes : the summaries of the methods of the earnings management of the loss listed companies and analysis of Xia Xin Company .

第四部分描述了上市公司盈余管理的手段：第五部分提出了对上市公司过度盈余管理的治理措施。

The fourth part posed the methods of earnings management in listed companies ; The fifth part raised the manage measures of earnings management in listed companies .

采用实证分析方法，重点分析了我国上市公司利用关联方交易以及会计手法进行盈余管理的手段，并提出了相应的治理规范。

Adopting positive analysis method , I emphasize measures of related party transactions and accounting methods which listed companies use to do earnings management , governing rules concerning these followed .

在现代会计报告系统中，有许多盈利管理的机会，如应计制会计中的预计、摊销，折旧、计提等都很容易利用作盈余管理的手段。

The system of modern accounting report has many earnings management opportunities . For instance . Accruals accounting , forecast , discounting and big bath are the important instruments of earnings management .

无论是作为一种盈余管理的手段还是盈余管理的后果，财务重述作为一事后实际发生事件，在相当程度上揭示了上市公司盈余管理行为。

Whether as a means or a consequence of earnings management , financial statements reveal the behavior of earnings management of listed companies to a great extent as an event occurred afterwards and actually .

我国上市公司普遍存在的股权分置问题，必然会导致上市公司通过盈余管理的手段操纵会计盈余，影响会计信息质量，损害了流通股股东的权益。

The phenomenon of shares partition universally occurring in the listed companies in China inevitably results in the manipulation of the accounting surplus by the means of earnings management , thus influencing the accounting information quality and damaging the interests of shareholders holding tradable shares .

上市公司盈余管理的手段可以说是多种多样，可以通过会计准则和会计政策进行操纵、利用关联方之间的交易、通过资产重组等形式进行对企业盈余的管理。

And management of a listed company means the policies can be said to be varied and can be manipulated by accounting standards and accounting policies , the use of transactions between related parties , carried on corporate earnings management through asset restructuring and other forms .

分析了ST公司进行盈余管理的主要手段：巧用会计政策，利用关联交易，资产重组，利用政府支持。

Primary means of analysis of ST company earnings management : using accounting policies , the use of related party transactions , asset restructuring , use of Government support .

自愿性会计政策变更是企业进行盈余管理的重要手段。

Voluntary accounting change is an important method of surplus management within an enterprise .

接着采用理论分析与案例分析相结合的方法，对我国上市公司盈余管理的常用手段进行分析。

Then , it discusses the common ways of earnings management hi listed companies through theory analysis combined with case analysis .

2007年1月1日新准则实施后，减值准备计提和转回仍旧是盈余管理的重要手段。

After implementation of CAS on 1st January 2007 , drawing and recovery of provision for loss and recovery are still main methods of earning management .

而非经常性损益鉴于其特殊性往往成为上市公司进行盈余管理的重要手段，且近年来非经常性损益盈余管理行为有逐年增长的趋势。

For speciality of extraordinary items , it has become an important way for listed companies ' earnings management . Besides , the situation has been worse year by year .

本文分别从应计利润和线下项目两个角度，讨论了亏损上市公司盈余管理的主要手段，并且结合这些手段对夏新公司的案例进行分析。

The paper basis on the accruals and below the line , discussing the main methods of the loss listed companies and carrying out analysis on the Xia Xin company using these methods .

由于关联方交易的隐蔽性、不公允性等特性，加上目前会计准则对关联方交易规定的不规范性，使得关联方交易成为上市公司进行盈余管理的主要手段。

Because of the concealment and the unfairness of related party transactions , the related party transactions become the main means that the listed companies use to conduct earnings management behavior with the addition of the non-standard provision of the related party transactions that the accounting principle sets .

论企业盈余管理的动因和手段

On the Motives and Methods of Enterprise Surplus Management

学习动机。第五章分别论述了我国盈余管理的动机和手段；

Chapter 5 studies the motivations and ways of earnings management in listed companies of China .

第二章，较为详细地分析了我国上市公司盈余管理行为的具体手段，合理的和投机性盈余管理的具体操作方法。

Chapter 2 analyzed concrete means of earnings management in our country 's listed companies in detail .