我国上市公司盈余管理与公司治理关系的实证研究毕业论文.doc

毕业论文 （20_ _届） 我国上市公司盈余管理与公司治理关系的实证研究 摘 要 近年来，证券市场发展迅速，上市公司进行盈余管理的情况越来越普遍，这极大地影响了会计信息质量，使投资者及其他信息使用者做出错误的决策。上市公司治理结构的缺陷为上市公司盈余管理提供了很多的机会和空间。因此，理解公司治理与盈余管理之间的关系及其解决政策有重要意义。 本文从盈余管理与公司治理基本理论出发，对两者关系做进一步的理论探讨，并选取家电业上市公司2008年和2009年相关数据，以盈余管理程度为因变量，以第一大股东持股比例、国有股比例和流通股比例为自变量，对上市公司盈余管理与公司治理的关系进行了实证分析。最后依据本文的理论分析和实证结果，提出了一些改善我国公司治理与盈余管理的对策，以期能对完善我国的公司治理结构、规范盈余管理行为、丰富这方面的理论研究尽微薄之力。 关键词：Abstract In recent years, with the rapid development of securities market, earnings management of listed companies is becoming more and more common, which greatly affects the quality of accounting information and the validity of decisions of investors and other users of information.Corporate governance structure defects of listed companies offers many opportunities and space for the earnings management. Therefore, understanding the relationship between corporate governance and earnings management and settlement policy is important. This article, based on the basic theory of earnings management and corporate governance, does the further theoretical discussion of the mutual relationship, and selects the relevant data from the listed company in appliance industry in 2008 and 2009. Using the earnings management as the dependent variable and the ratio of the largest shareholder, the proportion of state-owned shares and percentage of outstanding shares as independent variables, it empirically analyzes the relationship between the corporate governance and earnings management of listed companies. Finally, according to the theoretical analysis and empirical results, this article gives some countermeasures which can improve corporate governance and earnings management in our country to perfect our corporate governance structure, standardize the earnings management and rich the relative theoretical research. Keywords: Earning management; Internal Corporate governance Structure; External Corporate governance Structure 目 录1 基本理论 ……………...…………………………………………………………..1 1.1 盈余管理内涵 1 1.2 公司治理概念 2 2 盈余管理与公司治理现