Essay代写：Means of earnings management－r51due

下面为大家整理一篇优秀的essay代写范文- Means of earnings management，供大家参考学习，这篇论文讨论了盈余管理手段。盈余管理是指管理当局可选择对其本身有利的会计政策，构造虚假的交易事项，偏离公允反映的实质，合理变更会计估计，造成会计信息失真，误导财务报告的使用者，做出错误决策，并且对会计信息的披露进行管理，来达到平滑利润、增加薪酬等目的，使管理当局利益最大化。对于固定资产来说，企业可以对固定资产使用的折旧方法进行选择，加速折旧可以使利润升高、合理避税。除此之外固定资产的使用年限、净残值率都有较大的主观性从而达到操纵盈余的目的。另外，企业通过自主销售成本调整增加利润，从而实现盈余管理的目标。

Earnings management has always been a hot topic of research. The research on earnings management originated from western capitalist countries. These developed countries, relying on their developed capitalist markets, have made many outstanding theoretical research achievements and formed a relatively comprehensive theoretical research system. With the continuous growth of China's economy, many listed companies begin to pay attention to earnings management. As the capital market is profit-driven and uncertain, listed companies, in order to achieve their own interests and avoid the risk of delisting, modify financial information appropriately through earnings management, mislead investors and regulators, and make wrong judgments on corporate profits. For example, "showering" is a common tactic used by listed domestic companies to avoid delisting. The study of earnings management has become a frontier subject of modern accounting theory. However, due to the late formation of China's capital market, relevant theoretical research is also a step behind, which also leads to this phenomenon more and more common. At present, most listed companies in China have the phenomenon of earnings management. With the mature development of securities market regulation and trading system, there will be less and less financial fraud means of listed companies without any cover, while earnings management, which is a relatively hidden means, becomes more and more common.

Earnings management refers to the management authorities can choose accounting policies to its own advantage, construct a false transactions, deviating from the fair reflection of the essence, reasonable accounting estimate change and accounting information distortion, mislead users of financial reports, making the wrong decision, and disclosure of accounting information for management, to achieve smooth margins, and pay increases, benefit maximization the management authorities.

For fixed assets, enterprises can choose depreciation methods for fixed assets. Accelerated depreciation can increase profits and avoid tax reasonably. In addition, the service life and net salvage value of fixed assets are subjective to achieve the purpose of manipulating the surplus.

For intangible assets, it is difficult to accurately divide the research and development stages of the research and development process, and the enterprise can capitalize the expenditure as much as possible through certain means. In addition, enterprises can also carry out earnings management through the amortization of intangible assets. Amortize fixed number of year concrete a few years to exist bigger subjectivity likewise.

As the income from asset disposal is included in the current profit, when necessary, the enterprise will sell long-term assets and invest in time to increase the income and increase the profit, so as to achieve the target surplus or smooth surplus. In reality, there are various ways for corporate holding companies to transfer enterprise resources and provide and sell products with different prices.

By increasing the scale of production, enterprises allocate fixed costs to more products so as to reduce unit costs, increase marginal revenue, and finally improve the annual report profit. Period expenses affect the long-term operating performance of the enterprise, which cannot bring income immediately. If it is included into current profit and loss, it is equivalent to directly reduce cash flow and current profit at the same time. For example, due to the large investment in r&d, the failure rate is high and the return is late. For the management who wants to conduct earnings management, this is undoubtedly the most expenditure to be reduced. Such spending is often discretionary and can easily be temporarily cut to increase surpluses. And, the enterprise still can use certain method to enlarge the range of interest expenditure of special loan and general loan as far as possible, manipulate profit then. Perhaps already completed in construction project does not turn tardy solid, can continue the accrual expense that produces basic change, once turn solid the plan that means depreciation is carried out, unreal increase profit.

By providing temporary sales price discounts and relaxing credit conditions, we can increase distribution channels and sales force, bring forward the sales of the next year to the current year, promote the increase of sales volume, and naturally increase the current earnings and increase the earnings level of the accounting report. Although the easing of credit terms is mainly to increase receivables and increase cash flow, the increase of receivables will undoubtedly make the earnings report look more beautiful. Enterprises increase profits through independent selling cost adjustment, so as to achieve the goal of earnings management.

In addition to the common means mentioned above, managers can also control the net cash flow of operating activities through early recovery of occupied funds and deferred payment.

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