我國(guó)上市公司利用關(guān)聯(lián)交易進(jìn)行盈余管理的研究——以北礦磁材為例.pdf

1、青島大學(xué)碩士學(xué)位論文分類號(hào)： 分類號(hào)： F234.4 F234.4 密級(jí)： 密級(jí)：公開 公開UDC UDC： 657 657 學(xué)校代碼： 學(xué)校代碼：11065 11065碩士專業(yè)學(xué)位論文我國(guó) 我國(guó)上市公司利用關(guān)聯(lián)交易進(jìn)行盈余管理的研究 上市公司利用關(guān)聯(lián)交易進(jìn)行盈余管理的研究—以北礦磁材為例 以北礦磁材為例田燕 田燕指 導(dǎo) 教 師 康進(jìn)軍 副教授學(xué) 位 類 別 碩 士專 業(yè) 領(lǐng) 域 會(huì)計(jì)（MPAcc）答 辯 日 期 2017.5.27青島

2、大學(xué)碩士學(xué)位論文AbstractWith the development of Chinese security market, the phenomenon of listedcompanies’ earnings management is more and more widespread.But in recent years,thespace of listed companies’ earnings management by

3、 using the alternatives of accountingstandards and accounting policies is limited,on the contrary,real activities earningsmanagement with great concealment and complexity is easier to be adopted by listedcompanies.Based

4、on the fact that most listed companies in our country were establishedby reforming of state-owned enterprises to appear on the market and original state-ownedenterprises were reorganized to be group business,so there are

5、 complex related relationsbetween listed companies and business groups,and it offers convenience to earningsmanagement by related party transactions.Related party transactions become the means ofmanipulating profits in l

6、isted companies because of its characteristics such asconcealment and complexity.It is bad for the effective allocation of socialresources,interests protection of medium and small investors and the stable developmentof s

7、ecurity market.So the study of related party transactions of listed companies’ earningsmanagement has great significance.On the basis of confluence analysis of previous theories about related partytransactions and earnin

8、gs management,this paper concluded the current situation ofdevelopment trend and types of related party transactions through analyzing data ofrelated party transactions in CSMAR A-share non-financial business 2013-2015.T

9、hispaper specifically analyzed how listed companies use various related party transactionsmeans to achieve expected report profit,and studied their internal motivation and externalreason of using related party transactio

10、ns for earnings management,it has specificmeaning for regulating related party transactions for earnings management.This paper adopted document analysis method and case analysis method,and took aspecific listed company B

11、GRIMN Magnetic Materials&Technology Co,Ltd forexample,and analyzed the behaviors of related party transactions for earningsmanagement in its 2011-2015 financial statements,then evaluated the effects onprofit,found th

12、at it had strong earnings management motivation. First it want to achievethe goal of turning losses into gains and avoiding delisting through selling asset tocontrolling shareholder. Second it stripped bad assets to cont