会计准则变迁背景下农业上市公司盈余操纵行为研究
会计准则变迁背景下农业上市公司盈余操纵行为研究(15600字)
摘 要：近年来，上市公司进行盈余操纵的现象愈演愈烈，严重影响到会计信息的真实性，引起了社会各界的密切关注。为了进一步抑制盈余操纵行为并使之与国际会计准则趋同，财政部于2006年颁布了新会计准则，新准则能否遏制利润操纵行为成为会计理论和实务界争论的焦点。本文将以在2005~2008年间上市的农业上市公司为样本，结合相关年度的财务数据，以理论分析和实证分析相结合的方法，从盈余操纵存在的原因入手，提出假设，探讨新会计准则对农业上市公司的影响，最后得出结论，并提出抑制农业上市公司盈余操纵行为的对策及建议。
关键词：盈余（利润）操纵；农业上市公司；实证分析；会计准则
Profit Manipulate Behavior of Agricultural Listed Company under the Background of Transmutation of Accounting Principles
Abstract: For the past few years, it is becoming fiercer and fiercer for the listed companies to make use of accounting principles to operate profits and this phenomenon, which seriously affects the truth of the accounting information, and is focused on more and more by social circles. Ministry of Finance promulgated new edition of accounting standard in order to contain the behavior of driven profits. The new edition of accounting standard can be curbed profits manipulation of accounting theory and practice became the focus of the debate.
The conclusion of this paper has important practice significance for the agricultural listed companies to strength the supervision and management and to improve the quality of accounting information.
This paper suggest that the issue of New Edition of Accounting Standard have both advantages and disadvantages to agricultural listed company in profit manipulation，and at the same time, proposes repress listed company profit manipulation of the countermeasures and suggestions.
Keywords: Profit manipulation; Agricultural listed company; Empirical analysis; Accounting standards