摘要
随着我国证券市场的逐步发展,盈余管理成为财务会计研究的新课题。在我国,由于市场环境条件的影响,上市公司再融资主要以配股为主。配股资格的获得是以盈利指标达到证券监管机构设置的标准为条件。上市公司为了获得配股资格,极有可能操纵会计盈余,以达到规定的净资产收益率。通过采用实证研究与规范研究相结合的方法,对连续两年净资产收益率在10%以上、且第3年净资产收益率在10%-11%的上市公司通过SPSS统计软件进行分析,可见其存在几种盈余控制行为,据此建议拓宽公司融资渠道、加强政府与民间审计职能、规范上市公司权益资金的使用等。
Along with the development of securities business in our country, surplus management has become the new study of financing and accounting research, Influenced by the market, share allotment has become the most important measure to absorb new capital from market in China. In order to obtain the qualification of issuing new shares, surplus index has to meet the standard of CSRC. In order to obtain the qualification of issuing new shares to old stockholder, the listed companies will manipulate accounting earnings as possibly as they can to attain to the ruled ROE. This article using method of standardization study and empirical research, analyzing listed firms whose ROE maintained more than 10% for two years and between 10%-11% at the third year by using the SPSS.h indicats there was earning control and categorized. According to this result, the article advances several suggestions and opinions such as widening the ways of circulating funds, strengthing the auditting function of government and nongovernment, regulating the coct of interest capital in listed companies etc.
出处
《青岛科技大学学报（社会科学版）》
2005年第4期58-62,共5页
Journal of Qingdao University of Science and Technology(Social Sciences)
关键词
上市公司
赢余管理
配股
实证研究
listed firms
earnings management
share allotment
empirical research
