房地产行业上市公司盈余管理分析
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First, we study the basic theory of earnings management, including the concept of earnings management, characteristics, motives and means.
Then, the characteristics of Chinese real estate industry are analyzed on the basis of analyzes of the primary means of real estate earnings management.
Again, I found that Chinese real estate earnings management of listed companies, there are many problems, such as a serious distortion of accounting information, harm the interests of outside investors, is not conducive to China's real estate market in the allocation of resources, affecting the healthy development of the capital market.
Finally, to address the problem, we propose a listed real estate company earnings management policy recommendations, including improving external supervision and internal management mechanism, the establishment of the real estate business accounting standards and reduce government intervention in the housing industry and so on.
首先，本文研究了盈余管理的基本理论，包括盈余管理的概念、特征、动因和手段。
然后，对我国中国房地产行业的特点进行了分析，在此基础上，分析了我国房地产盈余管理的主要手段。
再次，笔者研究发现，中国房地产上市公司盈余管理存在诸多问题，例如，会计信息严重失真，损害外部投资者利益，不利于我国房地产市场的资源配置，影响了资本市场的健康发展。
Key words: Listedcompany;real estate;earnings management
一、绪论
（一）研究背景ቤተ መጻሕፍቲ ባይዱ
从20世纪80年代开始，西方会计界把盈余管理作为热门研究课题，最近几年盈余管理在我国同样也成为了热门研究课题。盈余管理之所以产生主要原因在于投资者与上市公司之间的信息不对称。上市公司利用资产减值、关联交易、会计政策变更等手段来操纵利润、刻意隐瞒公司利好或者利坏消息来调整会计盈余、披露的信息对投资者产生误导、损害投资者的利益、这种行为已经对资本市场健康有效的运转产生了很大的阻碍作用。
最后，针对上述问题，本文提出了房地产上市公司盈余管理的政策建议，包括完善外部监管和内部管理机制，建立房地产企业会计准则和减少政府对房产业的干预等。
关键词:房地产上市公司；盈余管理；动因；分析
At present,with the constant aggravation of competition in the capital market,the earningsmanagement of the listed companies is increasing severely especially for the real estateindustry.The excessive earnings management of the listed companies in the real estateindustry will affect investors' decisions even the healthy development of the stock market.Earnings management makes the profit adjustment to meet their interest.Thepurpose and means of earnings management are diverse in different period just as theinfluence it exerts.Therefore,this paper takes the listed real estate companies for example toanalyze their earnings management behaviors with the help relevant theories and researchmethods which contribute to disclosing the motivations and methods of earnings management.
房地产行业上市公司盈余管理分析
摘
随着资本市场竞争的不断加剧，上市公司的盈余管理现象越来越普遍，房地产行业作为投资相对较大的国民经济的支柱性行业，其盈余管理行为不仅对投资者的投资决策产生影响，而且影响到中国证券市场的健康发展。盈余管理是为了满足企业自身的利益而进行的利润调节，不同的时期企业管理者盈余管理的目的、使用的手段不尽相同，使其产生的社会影响也具有显著的差别。本文以房地产上市公司为研究对象，借助于相关的理论和研究方法对其盈余管理行为进行研究，对揭示房地产上市公司盈余管理的主要目的、动机和釆用的方法具有一定的现实意义。
Then, the characteristics of Chinese real estate industry are analyzed on the basis of analyzes of the primary means of real estate earnings management.
Again, I found that Chinese real estate earnings management of listed companies, there are many problems, such as a serious distortion of accounting information, harm the interests of outside investors, is not conducive to China's real estate market in the allocation of resources, affecting the healthy development of the capital market.
Finally, to address the problem, we propose a listed real estate company earnings management policy recommendations, including improving external supervision and internal management mechanism, the establishment of the real estate business accounting standards and reduce government intervention in the housing industry and so on.
首先，本文研究了盈余管理的基本理论，包括盈余管理的概念、特征、动因和手段。
然后，对我国中国房地产行业的特点进行了分析，在此基础上，分析了我国房地产盈余管理的主要手段。
再次，笔者研究发现，中国房地产上市公司盈余管理存在诸多问题，例如，会计信息严重失真，损害外部投资者利益，不利于我国房地产市场的资源配置，影响了资本市场的健康发展。
Key words: Listedcompany;real estate;earnings management
一、绪论
（一）研究背景ቤተ መጻሕፍቲ ባይዱ
从20世纪80年代开始，西方会计界把盈余管理作为热门研究课题，最近几年盈余管理在我国同样也成为了热门研究课题。盈余管理之所以产生主要原因在于投资者与上市公司之间的信息不对称。上市公司利用资产减值、关联交易、会计政策变更等手段来操纵利润、刻意隐瞒公司利好或者利坏消息来调整会计盈余、披露的信息对投资者产生误导、损害投资者的利益、这种行为已经对资本市场健康有效的运转产生了很大的阻碍作用。
最后，针对上述问题，本文提出了房地产上市公司盈余管理的政策建议，包括完善外部监管和内部管理机制，建立房地产企业会计准则和减少政府对房产业的干预等。
关键词:房地产上市公司；盈余管理；动因；分析
At present,with the constant aggravation of competition in the capital market,the earningsmanagement of the listed companies is increasing severely especially for the real estateindustry.The excessive earnings management of the listed companies in the real estateindustry will affect investors' decisions even the healthy development of the stock market.Earnings management makes the profit adjustment to meet their interest.Thepurpose and means of earnings management are diverse in different period just as theinfluence it exerts.Therefore,this paper takes the listed real estate companies for example toanalyze their earnings management behaviors with the help relevant theories and researchmethods which contribute to disclosing the motivations and methods of earnings management.
房地产行业上市公司盈余管理分析
摘
随着资本市场竞争的不断加剧，上市公司的盈余管理现象越来越普遍，房地产行业作为投资相对较大的国民经济的支柱性行业，其盈余管理行为不仅对投资者的投资决策产生影响，而且影响到中国证券市场的健康发展。盈余管理是为了满足企业自身的利益而进行的利润调节，不同的时期企业管理者盈余管理的目的、使用的手段不尽相同，使其产生的社会影响也具有显著的差别。本文以房地产上市公司为研究对象，借助于相关的理论和研究方法对其盈余管理行为进行研究，对揭示房地产上市公司盈余管理的主要目的、动机和釆用的方法具有一定的现实意义。