会计估计变更公司的盈余管理分析  

An Analysis on the Earning Management of Public Companies with Accounting Estimate Changes

作　　者：韩洪灵[1] 颜志元[2] 

机构地区：[1]浙江大学会计与财务管理系,浙江杭州310058 [2]深圳证券交易所公司管理部,广东深圳518010

出　　处：《浙江大学学报（人文社会科学版）》2008年第2期172-178,共7页Journal of Zhejiang University:Humanities and Social Sciences

基　　金：国家自然科学基金资助项目(70672101);国家社会科学基金资助项目(07BJY027);教育部新世纪优秀人才支持计划资助项目(NCET-04-0591)

摘　　要：以满足利润管制为目的的盈余管理是我国上市公司最普遍的行为之一,会计估计变更行为通常与公司盈余管理行为紧密地结合在一起。通过分类比较发现,会计估计变更失当公司的业绩远远低于非失当公司,会计估计变更失当公司存在利用操控性应计项目和线下项目进行盈余管理的明显迹象。这些经验证据意味着,证券监管机构应该强化对绩差公司会计估计变更行为的关注,且要特别注意其盈余报告中的投资收益和补贴收入项目,以确保此类公司盈余信息披露的可靠性。The earning management for meeting the requirements of profit regulation is the most prevalent behaviors among Chinese public companies. Furthermore, accounting estimate changes are usually closely affiliated with corporation＇s earning management behaviors. This paper, by applying the comparative analysis approach, discovers that the performance of companies with incorrect accounting estimate changes is far lower than that of companies with correct accounting estimate changes. There are obvious evidences indicating that companies with incorrect accounting estimate changes used discretionary accruals and items below the line to manipulate their reported earnings. These empirical evidences implicate that the securities regulatory board should pay more attentions to the accounting estimate change behaviors of corporations with poor performance, especially should focus on the investment revenue and subsidy revenue items in these corporation＇s reported earning to ensure information disclosure reliability for these corporations.

关 键 词：会计估计变更 盈余管理 操控性应计 线下项目 

分 类 号：F275[经济管理—企业管理]