文档介绍：山西财经大学
硕士学位论文
基于新债务重组准则的盈余管理研究
姓名:张婧
申请学位级别:硕士
专业:会计学
指导教师:郭泽光
2011-03-15
摘要

本文对上市公司是否利用年新实施的债务重组准则盈余管理进行了探
讨,研究结果表明,债务重组公司利用了新债务重组准则实施盈余管理,其中
主要是亏损公司和公司为了达到改善财务经营状况恶化、扭亏或摘帽摘星的
目的而实施的盈余管理行为。
本文在查阅大量国内外文献资料和己有研究成果的基础上,首先从多学科
角度对新旧债务重组的涵义及各个方面作了界定与辨析,然后同时运用多种研
究分析方法,对类公司在新旧债务重组前后各个财务指标的变化进行分析,
如通过对类上市公司的净利润、债务重组损益、盈利能力、偿债能力、营运
能力等研究得出,证明企业确实存在利用新债务重组准则盈余管理的现象。
结果证明,与其它没有进行债务重组的公司相比,发生债务重组的上市公
司,大多是扭亏公司和公司,这在一定程度上说明为了满足证券监管以及摘
星摘帽等原因,我国上市公司确实存在利用新债务重组准则进行盈余管理的动
机。
因此,本文通过对年新债务重组准则实施后,对上市公司的一些影响
进行分析和研究,对出现的问题进行总结,进而对新债务重组准则的修订提出
有建设性的意见和建议。

【关键词】上市公司新债务重组准则盈余管理
III
Abstract

Whether the pany is studied used the new standards of debt restructuring implemented
in 2006 to manage earnings or not, and the research show that the debt panies are
more inclined to carry out the earning’s management, especially for the profit-loss and “ST”
companies for the purpose of bringing down financial risks, making up the deficits or getting rid of
“ST”.
This thesis based on a large number of domestic and foreign literature and the result achieved, at
first puts forward the distinction and definition of the connotation of the old and new debt
restructuring and many aspects, then using various of research analysis on “ST” company, analysis
in debt restructuring before and after each financial indexes variation of “ST”, such as through the
net profit of listed corporations, debt restructuring profits and losses, profitability ability, solvency
ability, operation ability, then the study proof that enterprise dose exists using new debt
restructuring criterion of earnings management phenomenon.
Results show pared with other not to anize pany's liabilities, the others
mostly are “ST” company, to the extent that they want to satisfy the securities supervision and reach
the stars pick cap and other reasons, the panies in our country do exist using new debt
restructuring the criterion of earnings man