摘要
自20世紀(jì)80年代開始,西方財務(wù)理論界致力于盈余管理的研究,這一問題已成為現(xiàn)代會計理論研究的重點領(lǐng)域之一。盈余管理不僅僅是會計行為,也是一種管理行為,要想控制盈余管理就必須從根源上抓起。由于盈余管理的對象是會計信息,而會計信息與公司治理有著密切的聯(lián)系,充分、完善的會計信息系統(tǒng)在減少信息不對稱、控制逆向選擇及道德風(fēng)險方面發(fā)揮著重要作用,使公司治理能夠有效運作,社會資源得到有效配置;同時公司治理是一種規(guī)范公司所有利益相關(guān)者之間權(quán)、責(zé)、利關(guān)系的一種制度安排,其健全與否直接影響著上市公司與資本市場的健康發(fā)展,其完善程度同時制約著上市公司的會計信息質(zhì)量。
隨著我國市場經(jīng)濟的不斷發(fā)展，已經(jīng)出現(xiàn)大量的盈余管理行為。尤其隨著經(jīng)濟體制改革的逐步深入，盈余管理已成為我國證券市場不容忽視的、具有普遍性的現(xiàn)象，過度的盈余管理會給企業(yè)、社會，乃至整個國家?guī)韲?yán)重的危害，為此立足我國國情，深入研究我國上市公司盈余管理行為是非常必要的。加強對上市公司盈余管理的研究，對提高上市公司會計信息質(zhì)量和改善證券市場資源優(yōu)化配置功能有著十分重要的意義。
本文對我國上市公司的盈余管理進行了研究，首先闡述了盈余管理的基本理論，和我國上市公司盈余管理的動因，然后分析了煙臺xx股份有限公司盈余管理現(xiàn)狀，指出煙臺xx股份有限公司盈余管理中存在的問題，最后針對公司盈余管理中存在的問題提出相應(yīng)對策。
　　
關(guān)鍵詞 上市公司 盈余管理 關(guān)聯(lián)交易

Abstract
Since the 80's of the 20'thcentury, the western financial academics have payed special attention to the research of earnings management. The issue has becomes one of the significant topics of today's positive accounting research. Earning management is not only accounting behavior, but management behavior, so we should control Earning management from its. Dude to the natural relationship between the information of accounting earning and corporate governance structure, the ample and perfect accounting information plays a significant role in reducing the asymmetry of information and the controlling of reverse option as well as that of moral risk，which leads to a situation that corporate governance works efficiently and social resource is distributed properly. Moreover, corporate governance structure is a kind of regulation and arrangement，which manages and controls the running of organizations weather it is sound or not has a direct impact on the development of listed companies and capital market. A the same time，it’s perfect extent influences the quality of listed company’s accounting earnings information.
With the continuous development of market economy, has emerged a large number of earnings management behavior. Especially in the wake of the gradual deepening of economic restructuring, earnings management has become China's securities market can not be ignored, with the universality of the phenomenon of earnings management will be over-enterprises, social, and even the whole country have a serious harm, for a foothold in China conditions, in-depth study on earnings management of listed companies in China is a very necessary act. Earnings of listed companies to enhance the management of research, to improve the quality of accounting information of listed companies and improve the function of securities markets optimize the allocation of resources is very important.
This article of our earnings management of listed companies have been studied, first of all on the basic theory of earnings management and earnings management of listed companies in China's motives, and then an analysis of earnings management Yantai Spandex Co., Ltd. the status quo, that the Yantai Spandex Co., Ltd. earnings management problems that exist in the final against the company earnings management problems that exist in the corresponding response.

Key words Earnings management Listed companies Connected transaction
目 錄
摘要 I
Abstract II

第1章 緒論 1
1.1研究的背景和意義 1
1.2國內(nèi)外研究現(xiàn)狀 2
1.2.1國外研究現(xiàn)狀 2
1.2.2國內(nèi)研究現(xiàn)狀 3
1.3本文主要研究內(nèi)容 5
第2章盈余管理的相關(guān)理論 6
2.1盈余管理的概念 6
2.2盈余管理的基本特征 7
2.3盈余管理的動機 8
2.5 盈余管理的類型 10
第3章 煙臺XX股份有限公司盈余管理中存在的問題 12
3.1公司簡介 12
3.2煙臺XX股份有限公司盈余管理中使用的方法 12
3.2.1利用關(guān)聯(lián)交易進行盈余管理 12
3.2.2利用費用調(diào)節(jié)利潤 13
3.2.3利用資產(chǎn)重組進行盈余管理 14
3.3煙臺XX股份有限公司公司盈余管理中存在的問題 15
第4章 煙臺XX股份有限公司盈余管理的對策 18
4.1明晰產(chǎn)權(quán)并設(shè)計有效的約束機制 18
4.2規(guī)范公司治理結(jié)構(gòu) 18
4.3完善財務(wù)信息披露 20
4.4加強審計監(jiān)控 21
4.4提高市場參與者素質(zhì) 22
結(jié)束語 23
致謝 24
參考文獻 25
附錄1 27
附錄2 32