上市公司利润操控与内部公司治理关系研究——基于我国制造业的分析  

Research of Corporate Governance Structure and Earnings Manipulation of Listed Company

作　　者：郭太平[1] 

机构地区：[1]云南大学会计系,云南昆明650093

出　　处：《华东经济管理》2007年第11期119-122,128,共5页East China Economic Management

基　　金：云南省教育厅科学研究基金项目<云南国有企业内部控制与公司治理关系的研究>(06J189F)的阶段性成果

摘　　要：公司治理结构对管理者通过会计政策选择操纵应计利润产生影响。文章通过研究内部公司治理因素与利润操纵的关系,发现这样一些问题:操纵利润和公司治理因素存在显著的相关性;上市公司的规模、负债、上年非标准审计意见及上年净资产收益率,对利润操纵均有影响,国有控股、第一大股东持股比例与操纵性应计利润负相关。Corporate governance structure has affluence on earnings manipulation by accounting policy choice. In this paper, we found that the influence of earnings manipulation is correlated with the structure of company management by an empirical analysis of the correlation between the structure of company management of and earnings manipulation. The influence of the size of listed company, debt , last modified audit opinions, last net assets income rate in the previous year is insignificant. And earnings manipulation of listed company is obviously negatively correlated with State-owned shares, the largest shareholders of state-owned shares.

关 键 词：内部公司治理 利润操纵 会计政策选择 

分 类 号：F276.7[经济管理—企业管理]