盈余管理动机、手段及经济后果分析--以新纶科技为例  

Analysis of Motives,Means and Economic Consequences of Surplus Management--Taking Selen Technology as an Example

作　　者：李石新[1] 滕熙玉 LI Shixin;TENG Xiyu(Hunan University of Science and Technology)

机构地区：[1]湖南科技大学

出　　处：《中国商论》2021年第19期96-98,共3页China Journal of Commerce

摘　　要：上市公司通过盈余管理操控利润和粉饰财务报表的问题层出不穷,严重干扰了资本市场的运行。本文通过对新纶科技进行探究,表明其出于美化报表吸引投资、节约交易成本和避免ST带帽等动机,运用虚增贸易、关联方交易和隐藏担保等手段进行盈余管理,导致公司长期盈利能力和营运能力下降。因此必须通过完善独立董事制度、规范信息披露、健全法律法规和改进审计程序等措施对上市公司盈余管理进行有效监控。Listed companies use surplus management to manipulate profits and whitewash financial statements,causing problems one after another and seriously disrupting the operation of the capital market.This article explores Selen Technology and shows that it uses means of inflated trade,related party transactions and hidden guarantees to manage surplus for the purpose of beautifying reports to attract investment,saving transaction costs and avoiding ST caps,resulting in the declining capacity of long-term profi tability and operational capacity for the company.Therefore,it is necessary to effectively monitor the surplus management of listed companies through measures such as improving the independent director system,standardizing information disclosure,improving laws and regulations,and perfecting audit procedures.

关 键 词：新纶科技 盈余管理动机 盈余管理手段 盈余管理经济后果 

分 类 号：F279.23[经济管理—企业管理]