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摘要：近年来，我国上市公司的盈余管理现象愈演愈烈，虽然在合理范围内的盈余管理可以减少企业的经营风险，有利于进一步激励管理者的创新能力，但由于盈余管理有悖于财务会计信息质量特征，有悖于会计信息的中立性，会使会计信息失去公允性、可靠性和可比性，从而误导投资者并影响证券市场资源优化配置的功能，所以过度的盈余管理是有害的。此外,盈余管理行为会引起企业中各契约关系人之间财产的重新分配，甚至会引发他们之间新的利害冲突，再加之盈余管理行为发展到一定程度，很容易演化成舞弊、欺诈、内幕交易等行为。因此，在我国上市公司中如何正面应用盈余管理理论，证券监管部门，会计准则制定机构，广大投资者和债权人等有关部门如何对公司盈余管理行为实施有效监管成为当前迫切需要解决的问题。本文中，以新梅置业为例，研究具有中国特色的盈余管理行为，探讨在合理范围内正确应用盈余管理行为，以期对我国上市公司的盈余管理发展提供一些益处。22315
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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