浙江省上市公司公司治理和盈余管理相关性研究

论文总字数：20443字

摘 要

自上个世纪80年代起，企业中盈余管理的相关问题逐渐成为会计研究领域的一个热点问题。盈余管理同时作为管理行为和会计行为，学者对其进行了各个层面的不同探讨和研究。本文试图探讨浙江省上市公司公司治理和盈余管理之间存在的相关性问题，本人认为，尽管上市公司存在多种盈余管理动机，实践中诸多因素都会对盈余管理行为产生影响，公司治理是其中主要影响因素之一。

本文首先阐述了该问题的背景及研究意义，根据本人的理解，对盈余管理和公司治理的概念做了相关界定，认为盈余管理是在法律法规和会计准则允许范围内，相关利益在为美化企业业绩，通过合法手段，适当的调整公司的盈余至报表数据使用者所期望的水平的过程；公司治理是内部和外部体系并存运行的系统，其本质是一种为解决所有权和经营权分离而出现的代理问题，在各利益主体间的权责利之间的统筹安排。概念之外，本文对盈余管理的动机和手段做了相关的整理和分析探究；在公司治理方面，简述了公司治理内部结构，并对浙江省上市公司盈余管理现状做了调查和整理分析。在实证研究环节，本文首先根据实际可能的情况提出相关假设，然后选用了修正的琼斯模型为计量模型，用应计利润法来衡量盈余管理，将盈余管理量化分析，并通过对2014浙江省上市公司相关数据搜集整理，运用EViews8.0对数据进行回归分析，得出有关浙江省上市公司公司治理和盈余管理相关性研究结论，最后根据实证研究得出的结论，对浙江省上市公司从公司治理角度控制盈余管理行为提出相关建议。

关键词：上市公司；公司治理；盈余管理

Research on the relationship between corporate governance and earnings management of listing Corporation in Zhejiang Province

Abstract

Since the 80"s of last century, issues related to earnings management in the enterprise has gradually become a hot issue in the field of accounting research at the same time as the management behavior and accounting behavior, the earnings management has been discussed and studied by scholars at different levels. This paper attempts to explore the correlation problem between the corporate governance and earnings management in the Zhejiang Province listed company, I think, although there are a variety of motives of earnings management of listed companies, there also are many factors in practice will exert an influence on the behavior of earnings management, and corporate governance is one of the main influencing factors.

First This paper describes the background and significance of this problem, according to my understanding, define the concept of earnings management and corporate governance, I think that earnings management is within the scope permitted by the laws and regulations and accounting standards, related interests to beautify the enterprise performance, through legal means, appropriate adjustments to the company"s earnings to report data a user"s desired level; corporate governance is the concurrent operation of the internal system and external system, its essence is a to solve the separation of ownership and management agency problem, co-ordination between the various interest main body between the rights and responsibilities of arrangement. Out of the concepts, this paper does the related to the inquiry and analysis on earnings management motivation and means; in terms of corporate governance, paper describes the internal structure of corporate governance, investigates and analyzes the earnings management current situation in Zhejiang Province listed companies. In the empirical research part. Firstly, this paper proposed related assumptions according to the actual situation, then in order to quantitative analysis of earnings management, chooses modified Jones model for an econometric model with accrued profit method to measure earnings management. Through collecting and collating Zhejiang Province listed company related data  in 2014, using EViews8.0 for data regression analysis, and draw a conclusion of the related to Zhejiang Province listed company governance and earnings management related research conclusion. Finally, according to empirical research, we can get the conclusion of Zhejiang Province listed companies from the perspective of corporate governance, control earnings management behavior and put forward the related proposal.

Key words: Listing Corporation; Corporate Governance; Earnings Management

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景和目标及研究意义 1

1.1.1 研究背景和目标 1

1.1.2 研究意义 1

1.2 研究思路与研究方法 1

1.2.1 研究思路 1

1.2.2 研究方法 1

1.3 相关概念界定 2

1.3.1 公司治理的概念 2

1.3.2 盈余管理的概念 2

1.4 本文结构安排 2

第二章 文献综述 4

2.1 国外相关文献综述 4

2.2 国内相关文献综述 4

2.3 小结 5

第三章 浙江省上市公司公司治理和盈余管理的理论分析 6

3.1 盈余管理的概念及特征 6

3.1.1 盈余管理的概念 6

3.1.2 盈余管理的特征 6

3.2 盈余管理的动机及手段 6

3.1.1 盈余管理的动机 6

3.2.2 盈余管理的手段 7

3.3 公司治理的概念及本质 8

3.4 公司内部治理的结构 8

3.5 浙江省上市公司公司治理和盈余管理的现状 8

第四章 浙江省上市公司公司治理对盈余管理的影响研究 10

4.1 研究方法选择及设计 10

4.1.1 研究方法选择 10

4.1.2 研究方法设计 10

4.2 实证研究 11

4.2.1 研究假设 11

4.2.2 研究变量定义 11

4.2.3 样本选取及数据整理 12

4.2.4 研究结果 13

4.3 完善浙江省上市公司公司治理的建议 14

4.3.1 浙江省上市公司内部治理结构的建议 14

4.3.2 浙江省上市公司外部治理结构的建议 15

第五章 结束语 16

致 谢 17

参考文献（References） 18

附 录 19

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