基于盈余管理的A股上市公司审计意见有效性研究  

Validity of Audit Opinion of A-share Listed Companies Based on Earning Management

作　　者：王晓文[1] 寇小萱[1] 陈思 

机构地区：[1]天津商业大学商学院管理创新与评价研究中心,天津300134 [2]高德悦勤会计师事务所,北京100020

出　　处：《天津商业大学学报》2017年第2期50-56,共7页Journal of Tianjin University of Commerce

基　　金：天津市哲学社会科学研究规划项目(TJGL13-025);天津市科技发展战略研究计划项目(14ZLZLZF00074);国家自然科学基金(NSFC71602146)

摘　　要：审计意见能否有效地反映企业的经营与财务状况一直是投资人、企业管理层和监管机构等多方共同关注的热点问题。盈余管理是企业利用会计政策或交易安排,通过对财务信息的有意操纵以实现企业利益最大化的行为,盈余管理的水平是反应企业财务操纵程度的重要指标。从理论上分析盈余管理和审计意见的有效性;基于修正琼斯模型计算2014年我国A股上市公司的盈余管理水平;基于A股上市公司的审计意见,对公司的盈余管理水平进行单因素方差分析。研究发现:总体上,我国A股上市公司的审计意见在时间上具有一定的粘性,审计意见不能反映企业盈余管理水平,审计意见对企业盈余管理的反映是不具有统计上的有效性。从盈余管理的角度,分析审计意见的有效性问题,具有一定的理论意义与较强的实践价值。Whether audit opinion can effectively reflect management and finance of a company or not is a hot topic in the circles of investor, manager and regulator. Earning management is to maximize corporate interests by manipulating financial information disclosure under accounting policy or arrangement. Earning management is a key index to reflect the actual financial manipulation in company. The article analyzes earning management and the validity of audit opinion theoretically. It calculates the earning management level of Chinese A-share listed companies in 2014 based on adjust-ed Jones Model. It makes a one-way ANOVA analysis of earning management level based on the audit opinion of A- share listed companies. The results show that audit opinion of A-share listed companies generally has some stickiness in time and cannot reflect earning management level,which means that audit opinion is statistically invalid in earning management. The study of validity of audit opinion has both theoretical and practical significance from the point of earning management.

关 键 词：审计意见 盈余管理 修正琼斯模型 单因素方差分析 

分 类 号：F239.41[经济管理—会计学]