农业上市公司盈余管理研究

Study on Profit Management in Agricultural Listed Company

随着会计准则的不断国际化和会计方法可选择的空间不断增大,我国上市公司出现了普遍的盈余管理行为。一般来说,盈余管理是由多种激励因素例如管理激励、政治成本激励驱动而存在的。政治成本激励总的来讲,可从政府管制和政治敏感性企业2个角度来研究。据此,在目前政府十分关注农业发展的背景下,作为政治敏感性企业的农业上市公司有动机进行盈余管理。通过对2004年样本公司的每股收益、净资产收益率的数据进行频次直方图的绘制和进一步的参数检验,证实了农业上市公司存在盈余管理的现象,并提出相关建议。

With the internationalization of accounting standards and the augment of selectional space in accounting method, the problem of profit management has risen universally in listed company in China. Generally, the issue of profit management was existed because of multiple incentive factors, such as administrative incentive and political cost incentive. At the same time, the political cost incentive can be studied at two aspects： governmental control and politics sensitive company. Consequently, on the background of extensive attention to agricultural from the government, agricultural listed company that certainly belonged to the politics sensitive company had the motive for earnings management. In the paper the frequency histograms for EPS and ROE which were all from sample companies in 2004 was verified and the method of parameter examination was further adopted. In this way, we tested the existence of earnings management in agricultural listed company and put forward correlative countermeasure.