房地產(chǎn)上市公司盈余管理問題研究

2萬字
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摘要 ：
市場(chǎng)機(jī)制的不斷健全和完善，促進(jìn)了中國(guó)資本市場(chǎng)的快速發(fā)展，中國(guó)證券市場(chǎng)近年來呈現(xiàn)出良好的發(fā)展態(tài)勢(shì)。對(duì)于上市公司，如何在現(xiàn)有的會(huì)計(jì)準(zhǔn)則和證券法等相關(guān)法律法規(guī)的制約下實(shí)現(xiàn)企業(yè)融資的目的成為企業(yè)最為關(guān)心的問題，盈余管理就是在這一背景下逐步形成并發(fā)展起來的。當(dāng)前，隨著資本市場(chǎng)競(jìng)爭(zhēng)的不斷加劇，上市公司的盈余管理現(xiàn)象越來越普遍，房地產(chǎn)行業(yè)作為投資相對(duì)較大的國(guó)民經(jīng)濟(jì)的支柱性行業(yè)，其盈余管理行為不僅對(duì)投資者的投資決策產(chǎn)生影響，而且影響到中國(guó)證券市場(chǎng)的健康發(fā)展。
本文透過國(guó)內(nèi)外有關(guān)盈余管理研究的文獻(xiàn)，對(duì)房地產(chǎn)行業(yè)上市公司盈余管理的問題進(jìn)行研究分析。首先重點(diǎn)闡述盈余管理的基本理論，包括盈余管理的概念、必然性與可行性以及動(dòng)機(jī)。其次概述了房地產(chǎn)行業(yè)發(fā)展現(xiàn)狀及其盈余管理的手段。再次對(duì)房地產(chǎn)上市公司盈余管理產(chǎn)生的原因進(jìn)行分析。最后在研究的基礎(chǔ)上，對(duì)房地產(chǎn)行業(yè)上市公司盈余管理提出相關(guān)建議。
盈余管理問題的研究發(fā)展到現(xiàn)在，一些經(jīng)典的理論基本建立，對(duì)這些理論的檢驗(yàn)也基本完成。但是，隨著經(jīng)濟(jì)環(huán)境的日新月異和經(jīng)濟(jì)業(yè)務(wù)的多樣化和復(fù)雜化，盈余管理動(dòng)機(jī)、手段以及程度和頻率都不斷地發(fā)生著變化。可以說盈余管理是一個(gè)常談常新的話題，在今后的研究中唯有與時(shí)俱進(jìn)，密切關(guān)注盈余管理的新動(dòng)態(tài)，
才能夠建立起一個(gè)完善的預(yù)測(cè)及解釋盈余管理有關(guān)問題的理論體系，才能夠更好地促進(jìn)會(huì)計(jì)準(zhǔn)則的完善性及其執(zhí)行的有效性，才能夠優(yōu)化市場(chǎng)資源的配置。
關(guān)鍵詞：房地產(chǎn)行業(yè) 上市公司 盈余管理


Research on Earnings Management of Listed Real Estate Companies
Abstract
The constant perfection and improvement of market mechanism in recent years prompt the quick development of the Chinese capital market， especially for the stock market. For the listed companies， the most concerned issue is how to realize the financing aim under the restriction of the current accounting standards system and the relevant regulations of the stock law， and the earnings management is gradually formed and developed under this background. At present， with the constant aggravation of competition in the capital market， the earnings management of the listed companies is increasing severely especially for the real estate industry. The excessive earnings management of the listed companies in the real estate industry will affect investors' decisions even the healthy development of the stock market.
In this paper，through the research literature on earnings management at home and abroad，the real estate industry listed company earnings management problem analysis.First focuses on the basic theory of earnings management， including the concept of earnings management，the necessity and feasibility，motives.Followed by an overview of the real estate industry development status and earnings management tool.Again for reasons listed real estate company generated earnings management analysis.Finally， based on the study of the real estate industry earnings management suggestions.
Research and development issues of earnings management to now， some of the classic theory basically established to test these theories have basically completed. However， with the economic environment and economic differences mouth crescent diverse and complex operations， earnings management motives， means， and the extent and frequency are constantly changing. It can be said often talk about earnings management is often a new topic in future studies only with the times， pay close attention to new developments in earnings management to be able to establish a complete theoretical system to predict and explain issues related to earnings management to be able to better promote the integrity and effectiveness of the implementation of the accounting standards to be able to optimize the allocation of market resources.

Keywords： real estate industry the listed company earnings management


目錄
引言..................................................................................................................1
第一章 盈余管理的相關(guān)理論概述..................................................................2
1.1盈余管理的概念界定......................................................................................2
1.1.1盈余管理的概念.....................................................................................2
1.1.2盈余管理和利潤(rùn)操縱的區(qū)別.................................................................2
1.2盈余管理的必然性和可行性..........................................................................2
1.3盈余管理的動(dòng)機(jī)..............................................................................................4
第二章 房地產(chǎn)類上市公司盈余管理的現(xiàn)狀分析......................................7
2.1房地產(chǎn)行業(yè)的發(fā)展概況..................................................................................7
2.2房地產(chǎn)類上市公司盈余管理的手段..............................................................7
2.2.1調(diào)節(jié)收入的確認(rèn)時(shí)間以及隱匿收入.....................................................7
2.2.2調(diào)節(jié)費(fèi)用支..