基于生命周期阶段的企业盈余管理研究

市场经济条件下,企业管理当局出于筹集资金、规避政府监管、减少赋税压力、取得上市或配股增发资格以及避免特别处理和退市威胁等方面的考虑,经常要进行盈余管理。在盈余管理方式的选择上往往倾向于利用收入费用确认期间的调整、利息资本化及费用化的选择、会计政策和会计估计方法的选择等。企业处于不同生命周期阶段,在盈余管理的动机及方式选择上也会有较大的差异。盈余管理影响到企业对外提供会计信息的质量,外部使用者应对企业盈余管理动机及行为进行仔细的甄别与细致分析,尽可能还原真实的会计信息,进而做出高质量的投融资决策。

Enterprise Earnings Management Based on Stages of a Life Circle

In a market economy, enterprises have to manage the earnings in an effort to raise funds, evade government regulation, lessen tax burden, obtain qualification for going public and issuing additional rationed shares, and avoid special treatment and delisting threats. Earnings management approaches are selected by means of the adjustment of the confirmation period of revenue and expense, capitalization of interest, interest-expenditure conversion, accounting policies or accounting estimate methods. At different life circle stages, enterprises have different earnings management motivation and chose various management approaches. Earnings management affects the quality of accounting information publicized by the enterprises. As a result, external users need to analyze and screen the management motivation and behavior to obtain the real accounting information as far as possible in ways that help make wise investment and financing decisions.