利用会计政策变更进行盈余管理问题研究--以新能源上市公司为例

An Empirical Study on the Relationship between Accounting Policies and Earnings Management:Take New Energy Listed Companies as an Example

本文采用了案例研究方法,以新能源上市公司--乐山电力为例,研究了新能源上市公司利用会计政策变更进行盈余管理的动机及具体手段。通过对乐山电力由于2013、2014两个年度连续严重亏损导致2015年被"戴帽",而后2016年成功"摘帽"的过程分析,得出了我国相关的会计政策仍然不够完善的结论,提出了相应的对策建议,有助于遏制新能源上市公司的盈余管理行为,规范我国资本市场。

This paper uses case study method, taking Leshan Electric Power as an example, to study the motivation and specific means of earnings management of new energy listed companies using accounting policy changes. By analyzing the process of Leshan Electric Power being "capped" in 2015 due to serious losses in 2013 and 2014, and then successfully "capped" in 2016, this paper draws the conclusion that the relevant accounting policies in China are still not perfect, and puts forward corresponding countermeasures and suggestions, which are helpful to curb the earnings management behavior of new energy listed companies and standardize the capital market in China.