哈商大附录模板.doc

2012届 本科生毕业论文附录 学 院 会计学院 专 业_______会计学三班_______ 导 师 侯文哲 学 生 张 龙 学 号 200811920221 2012年6月1日 附录1 Research on Means and Countermeasures of Earnings Management of Listed Companies Earnings management behavior in exist in Chinese and foreign companies. From the means of earnings management and see, can be divided into disclosure of earnings management management and real earnings management two kinds. Disclosure is to use accounting policies and management accounting estimates of earnings management, real earnings management is through the arrangement of authentic trade surplus management. The purpose of earnings management is the ultimate purpose and specific purpose, modest earnings management is the enterprise related interest subjects take legal means to pursue their own interests measures, its embodiment company financial management technology maturity. The management of the company to realize their own utility or the companys market value maximization and so on purpose, an accounting policy choice, which regulates surplus behavior is called the surplus management. In China, along with the development of the stock market, for surplus managements research began to appear and become the hot spot in the study of accounting theory. But some scholars are in surplus management and the accounting fraud at the equivalent of the error, this is obviously not appropriate. The former is the enterprise managers in the accounting standards limits a long-term behavior, is the compliance, to some extent is the embodiment of the manager level; The latter is managers of a deliberate fraud, the result is often malicious distort an enterprises financial position, and this kind of fraud is breaking the law, and are mostly short-term behavior. Earnings management can only in accounting standards or within the scope of the system, cant surpass accounting standards and the provisions of the system. Once beyond accounting