XXXX届本科生毕业论文（设计）本科生毕业论文 论文题目：会计政策选择与公司盈余管理分数姓名：学号：年级：专业：站点：指导教师：完成时间：论文评定意见页函授站： 年级专业 ： 姓名： 学号：初稿评阅意见：评阅教师签名 20 年 月 日定稿评定意见：评阅教师签名 20 年 月 日1作者声明本毕业论文（设计）是在导师的指导下由本人独立撰写完成的，没有剽窃、抄袭、造假等违反道德、学术规范和其他侵权行为对本论文（设计）的研究做出重要贡献的个人和集体，均已在文中以明确方式标明因本毕业论文（设计）引起的法律结果完全由本人承担毕业论文（设计）成果归大学所有特此声明作者所在站点年 级专 业作者学号：作者签名：（手写有效）20 年 月 日（手填时间）会计政策选择与公司盈余管理2017年1月 日目 录Abstract - 2 -一、绪 论 - 4 -(一)研究目的与意义 - 4 -(二)国内外研究现状 - 5 -二、相关基本理论研究 - 8 -(一)会计政策选择概述 - 8 -(二)盈余管理的基本理论 - 10 -三、基于会计政策选择的盈余管理的动因、产生及分析 - 12 -(一)基于会计政策选择的盈余管理的动因 - 12 -(二)会计政策选择下盈余管理的形成 - 13 -(三)盈余管理的基本形式 - 14 -(四)盈余管理的作用 - 15 -(五)基于会计政策选择的盈余管理的建议 - 16 -四、我国上市公司会计政策选择的盈余管理实证分析 - 16 -(一)研究设计 - 16 -(二)研究结果与分析 - 22 -五、建议和结论 - 26 -(一)研究结论 - 26 -(二)相关建议 - 27 -参考文献 - 29 -摘 要会计政策选择是近年来我国在制定和实施会计准则的过程中才被提出和重视起来的一个新课题，它是会计核算的灵魂，直接决定着会计信息的质量，决定着公司的财务预算方案。
因此，会计政策选择将会影响公司的整体利益，关系到公司的生存和发展，同时也直接影响到股东、董事会、经理班子各方面的利益作为一个改革刚刚起步的国家，中国转型期的制度背景和市场环境使我国会计政策选择呈现出与别国不同的特点随着我国资本市场的发展，我国一些上市公司选择或变更会计政策以达到操纵利润、分红和实现政策优惠等目的，进一步加剧了会计信息失真和各利益相关者的信息不对称我国企业会计政策选择问题的研究价值日益凸现，并将成为二十一世纪我国会计研究领域的一个重要课题本文正是在这种环境下，将从企业的角度出发，先从企业会计政策选择的核心内容出发，探索会计政策选择的宏观概念，继而从宏观概念出发深入探究会计政策选择的本质，包含会计政策选择的客观必然性及其对企业的意义，然后透过现象看本质深究影响企业会计政策选择的因素，这些因素既有客观的，又有宏观，最后在总览了企业的会计政策后，提出企业会计政策选择的一些策略盈余管理问题的研究起步于20世纪80年代，至今已有20多年的历史，横跨经济学界及会计学界在我国，随着资本主义市场的发展，盈余管理问题对于上市公司来说已日益突出，并逐渐成为全社会普遍关注的焦点因此，企业盈余管理问题面临的新形势、新情况，已成为我国经济学者关注的新问题。
本文主要先分别探讨了会计政策选择与盈余管理的相关定义，其内容最后及其内在本质通过这种理论上的探讨后，得出了会计政策选择与盈余管理的内在联系，最后透过一个实例的研究分析，得出当系我国盈余管理的一些结论，并最终给出一些建议，希冀能为后者的研究和学习提供更多的帮助和裨益关键字：企业；会计政策选择；盈余管理；AbstractThe choice of accounting policy is the process of our country in recent years in the formulation and implementation of accounting standards is put forward a new topic and pay attention to it, it is the soul of accounting, directly determines the quality of accounting information, determines the financial budget of the company. Therefore, the choice of accounting policies will affect the overall interests of the company, the company's survival and development, but also directly affect the interests of shareholders, the board of directors, the various aspects of the management team. As a country that has just started its reform, the institutional background and market environment of China's transitional period make the choice of accounting policy in China different from other countries. With the development of China's capital market, some listed companies choose or change in accounting policy in order to achieve the manipulation of profits, dividends and other preferential policies to achieve the purpose, further aggravate the information asymmetry of accounting information distortion and stakeholders. The research value of accounting policy choice of Chinese enterprises is becoming more and more important, and it will become an important topic in the field of accounting research in China in twenty-first Century.It is in this environment, starting from the enterprise perspective, the core content from the enterprise accounting policy choice of exploring the macro concept of accounting policy choice, and then from the macro concept of the essence of in-depth study of accounting policy choice, including the objective necessity of accounting policy choice and its significance to the enterprise, and then through the phenomenon the essence of study factors influencing the choice of enterprise accounting policy, these factors are not only the objective, and the macro, finally in the overview of enterprise accounting policy, and puts forward some strategies of accounting policy choice.The research on earnings management started in 1980s, and has been more than 20 years. In China, with the development of the capitalist market, the problem of earnings management has become increasingly prominent, and has become the focus of the whole society. Therefore, the new situation and new situation faced by the enterprise's earnings management has become a new problem for Chinese economic scholars.In this paper, we first discuss the definition of accounting policy choice and earnings management. Through the discussion of this theory, the relationship of accounting policy choice and earnings management, and finally through a case study analysis, draw some conclusions when the Department of earnings management in China, and finally puts forward some suggestions, hoping to provide more help and benefit for the research and study of the latter.Key words: accounting government choice; earnings management; research;一、绪 论(一)研究目的与意义证券市场的迅速发展要求上市公司提供高质量的会计信息。
鉴于盈余管理和会计信息质量的密切联系，加强对上市公司盈余管理的分析，研究盈余管理计量模型在中国股票市场的应用，通过有关模型估计出的可操纵性应计利润和上市公司配股动机。