软件开发企业的盈余管理行为——以W公司为例  

Earnings management behavior in software development enterprises——Take W company as an example

作　　者：周宁 Zhou Ning(Tianjin University of Commerce,Tianjin,300134)

机构地区：[1]天津商业大学,天津300134

出　　处：《市场周刊》2021年第1期24-26,共3页Market Weekly

摘　　要：软件开发产业作为高新技术产业的一大分支,具有更迭快、时效性强等特点,不断地进行创新研发是其保持竞争力的一个关键因素,因此,为了保持良好的盈利状况、美化报表,更好地获得融资,企业通常会采取各种手段进行盈余管理。文章以W科技股份有限公司为研究对象,结合其盈余管理动机,分析其盈余管理手段。文章发现:W基于募集资金以及修饰利润的目的巧借利息资本化、研发费用资本化以及利用关联方交易等手段进行了向上的盈余管理。研究结论对于软件开发类行业的监管方面具有一定借鉴意义。As a branch of high-tech industry,software development industry is characterized by rapid change and strong timeliness.Continuous innovation and research and development is a key factor to maintain its competitiveness.Therefore,in order to maintain a good profit status,beautify financial statements and better finance,it usually adopts various means to carry out earnings management.This paper takes W Technology Co.,Ltd.as the research object,and analyzes its earnings management methods in combination with its earnings management motivation.The paper finds that W has carried out upward earnings management by means of raising funds and modifying profits,capitalizing interest,capitalizing research and development expenses,and using related party transactions.The conclusion of this study has some reference significance for the supervision of software development industry.

关 键 词：利息资本化 研发费用 关联交易 

分 类 号：F275[经济管理—企业管理] F276.4[经济管理—国民经济]