上市公司关联交易下的盈余管理及识别——基于青鸟华光的案例研究  

Earnings Management and Its Identification under Circumstances of Related Party Transactions of Listed Companies

作　　者：刘春燕[1,2] 时彩丽[1,2] 袁少茹[1,2] 

机构地区：[1]江苏师范大学 [2]上海悦伊贸易有限公司

出　　处：《中国注册会计师》2017年第2期119-123,3,共5页The Chinese Certified Public Accountant

基　　金：国家自然科学基金项目(项目编号:71602079)的阶段性研究成果

摘　　要：本文以2015年受到中国证监会行政处罚的青鸟华光为例,剖析上市公司利用关联交易进行盈余管理的手段,并重点探讨关联交易下的盈余管理识别方法。研究发现,青鸟华光利用关联方股权转让和实施无商业实质的关联购销手段进行关联交易盈余管理,并提出从青鸟华光公司治理结构、盈余管理动机、利润操作空间、审计报告强调事项、财务报表新增合并对象带来的业绩改变、关联方收入来源、股权交易中股权定价等方面来识别其关联交易盈余管理行为。With Weifang Beida Jade Bird Huaguang Technology(received administrative punishment by the CSRC in 2015) as an example, this paper analyzes the ways used by listed companies to utilize related party transactions for earnings management, and focuses on methods of its identification under the circumstance. It finds that Weifang Beida Jade Bird Huaguang Technology utilized equity transfers and purchases and sales activities among related parties without business substance to conduct earnings management. The paper proposes to identify the earnings management activities using related party transactions through several indicators, including the governance structure, motives of earnings management, room for profit manipulation, emphasis of matter in audit reports, performance changes brought by new consolidated entities in the financial reports, the source of income of related parties and equity pricing in the equity transactions.

关 键 词：关联交易 盈余管理 手段 识别方法 案例研究 

分 类 号：F275[经济管理—企业管理]