物流业上市公司盈余管理及其治理  

Earnings Management and Its Governance of Logistics Listed Companies

作　　者：戚光远[1] 

机构地区：[1]吉林省经济管理干部学院,吉林长春130012

出　　处：《税务与经济》2016年第3期63-67,共5页Taxation and Economy

摘　　要：物流业在全球经济环境恶化的背景下异军突起,表现出强劲的增长态势。物流业上市公司的会计盈余是公司财务报告所提供的诸多会计信息中最为重要的信息之一,也是评价公司业绩的重要指标,备受各利益相关方的关注。而盈余管理则是在会计准则允许的范围内为了实现企业价值最大化和内部管理人员自身效用最大化而做出的人为的会计选择行为。它产生了一系列负面影响,严重降低了公司会计信息的质量,误导了会计信息使用者对于公司价值及其发展前景的客观评价,进而影响其做出正确的投资决策;同时也损害了社会公共利益,影响了社会资源的合理配置,降低了市场效率。因此,必须有的放矢地采取防治措施,有效治理物流业上市公司的盈余管理行为。A new force,logistics industry,suddenly rises when the global economy is becoming worse and worse. On the contrary,logistics industry shows an increasing growth tendency. Accounting earnings of logistics listed companies is not only one piece of the most important accounting information presented in accounting report of companies,but also an important indicator which is used to evaluate corporate performance. Therefore,it is concerned by all stakeholders. The earning management is an artificial accounting choice behavior which is made to maximize enterprise value and utility of internal management personnel with accounting principle allowed. It produces a series of negative effects,and severely weaken the quality of accounting information. It misleads the users of accounting information so that they could not give an objective evaluation on company ’s value and its prospect. Thereby,it could have a negative impact when the users make investment decisions. Meanwhile,earning management could also harm the public interest,affect the rational allocation of social resources and reduce market efficiency. Therefore,it is necessary to take preventive measures to effectively govern the earning management behavior of logistics listed companies.

关 键 词：物流业上市公司 盈余管理 会计准则 会计信息 治理对策 

分 类 号：F252[经济管理—国民经济]