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企業并購與盈余管理研究

時間:2019-04-21 14:21來源:畢業論文
對并購與盈余管理的相關概念進行介紹。其次,通過對國內外并購與盈余管理研究現狀的回顧與總結,找出并購的出發點、并購過程中盈余管理的行為及其暴露的問題

摘要:并購,是企業與企業之間的兼并與收購行為。從19世紀末至今,先后經歷橫向、縱向、混合、融資及跨國并購五次大的浪潮。進入21世紀以來,我國越來越多的企業也將并購作為企業資本運營、提升競爭力的一大重要決策。而限于我國經濟體制等歷史因素,并購過程中出現了管理層操縱利潤等相關問題,導致大量國有資產的流失。本文首先對并購與盈余管理的相關概念進行介紹。其次,通過對國內外并購與盈余管理研究現狀的回顧與總結,找出并購的出發點、并購過程中盈余管理的行為及其暴露的問題。最后通過對案例公司并購前后的資產規模變動、股權變動、利潤變動等相關財務指標的突出變動來說明并購發生的原因、并購過程中對相關盈余的處理以及可能存在的財務數據的粉飾行為。本文通過廣日集團收購廣鋼股份的案例分析,試圖回答以下問題:(1)、上市公司發生并購行為的動機是什么?(2)、并購過程中是否發生了盈余管理行為?若發生,是如何操作的?最后,希望本文能為我國上市公司的并購行為給予借鑒,同時也能為相關監管部門提供經驗幫助,規范我國上市企業的并購行為。34793
畢業論文關鍵詞: 并購 ; 盈余管理 ; 動機
Research on enterprise merger and earnings management
Abstract:M & A is the behavior of mergers and acquisitions between enterprises and enterprises. From the end of nineteenth Century, has experienced horizontal, vertical, mixed, financing and cross-border mergers and acquisitions of the five wave of the M & A. Since entering twenty-first Century, more and more enterprises in our country will also merge M & A as a major decision-making for capital operation and competitiveness of enterprises. And limited to the historical factors such as the economic system of our country, the management of the merger and acquisition process, the management of profit and other related issues, resulting in the loss of a large number of state-owned assets. Firstly, this paper introduces the related concepts of M & A and earnings management. Secondly, through the review and summary of domestic and foreign M & A and earnings management, the paper finds out the starting point, the behavior of earnings management and the problem of earnings management during the M & A. Prominent changes in the case company mergers and acquisitions and changes in asset size, changes in ownership, profit changes and so on the relevant financial indexes to illustrate the merger happens for a reason, the surplus in the procession of mergers and acquisitions and possible financial data of window dressing. The paper group on acquisition of GISE shares the case analysis, attempts to answer the following questions: (1) what’s the motivation of a listed company for M & A? (2) whether or not the earnings management act occurs during the merger and acquisition? If it happens, how is it operated? Finally, I hope this paper can provide a reference for the M & A behavior of the listing Corporation, and can provide experience for the relevant regulatory authorities to help regulate the merger and acquisition of Chinese listed companies.

源¥自%六:維;論-文'網=www.aftnzs.live


Key words:  Merger;  Earnings management;  Motivation
目  錄
引言    1
一、企業并購與盈余管理概述    2
(一) 企業并購的概念及方式    2
(二) 盈余管理的概念及方式    2
二、企業并購與盈余管理的現狀及問題    3
(一) 并購的實證研究現狀    3
(二) 盈余管理的實證研究現狀    3
(三) 企業并購與盈余管理相關問題    4
三、企業利用并購進行盈余管理的動機及手段  5
      (一) 并購的動機及手段5 企業并購與盈余管理研究:http://www.aftnzs.live/kuaiji/20190421/32453.html
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