基于A公司会计信息披露业绩真实性过程分析研究  

Research on Realistic Process Analysis Based on A Company Accounting Information Disclosure

作　　者：宋伟斌[1] 常娟 Song Weibin;Chang Juan(School of Science and Technology,Three Gorges University,Yichang Hubei 443002;School of Accounting,Guangdong University of Foreign Studies,Guangzhou 510006)

机构地区：[1]三峡大学科技学院,湖北宜昌443002 [2]广东外语外贸大学会计学院,广州510006

出　　处：《安徽商贸职业技术学院学报》2021年第4期29-33,共5页Journal of Anhui Business College

基　　金：湖北省教育科学规划年度课题(2018GB095)。

摘　　要：依据A公司多年公开披露财报业绩信息,从保上市资格不退市而具有业绩管理动因逻辑出发,依据其阶段性财务会计信息披露变化,分析A公司通过一系列会计操纵手段进行业绩造假,得出其进行盈余管理行为背后阶段性具体原因,进而推测出企业后续经营结果,且被实际后续业绩结果得以验证。针对长期全过程业绩管理操纵行为,提出会计政策、会计估计变更限制管理,合理分类缩短年报披露法定期限,将可持续盈利能力纳入退市指标,建立重点对象过程监督常态化机制等上市公司非正常财务业绩管理防范对策。According to a financial report performance information of Company A,it has logic of performance management from the listing of the listing.According to its staged financial accounting information disclosure,the analysis of A company has fake through a series of accounting manipulation means,Its concrete reasons behind the earnings management behavior,which in turn speculates that the results of the company's follow-up operations are verified by the actual subsequent performance results.In response to long-term process performance management manipulation,accounting policies,accounting estimates change restriction management,reasonable classification and shortening annual report disclosure,it will be sustainable profitability into refinement indicators,establish key object process supervision and normalization mechanisms and other listed companies are abnormal.

关 键 词：会计操纵业绩造假 过程分析 会计政策 年报 

分 类 号：F272.923[经济管理—企业管理] F275[经济管理—国民经济]