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在当代社会,随着经济的发展,我国的各种制度的持续改进,资本市场也越来越健全,注册会计师审计的作用也越来越重要。尽管会计制度在不断改进,但是又由于不同行业和企业具有不同的营业特点,企业管理当局还是有进行盈余管理的空间,从而能调节企业经营成果和财务状况来是的企业利益最大化。而审计质量又跟盈余管理相互关联紧密,我国在进行审计时,出具的审计意见跟盈余管理相关性越高,那么审计质量就越高,如果出具的审计意见与盈余管理之间不相关,那么审计执业质量就不高。本文从盈余管理的角度出发,探讨了企业进行盈余管理的几种动机以及企业进行盈余管理所采取的主要手段和方法,和对盈余管理的鉴别和计量,从而分析注册会计师能鉴别盈余管理的程度以及出具的审计质量与盈余管理的相关性研究。
In contemporary society, with the development of economy, the continuous improvement of various systems in our country and the improvement of capital market, the role of CPA auditing is becoming more and more important. Despite the continuous improvement of the accounting system, due to the different operating characteristics of different industries and enterprises, the management of the enterprises still has the space to conduct earnings management so as to maximize the benefits of the enterprises by adjusting the operating results and financial conditions of the enterprises. The audit quality and earnings management are closely related to each other, audit opinion issued in our country with the higher the correlation between audit opinion and earnings management, then the audit quality is higher, if the audit opinion issued is not related to earnings management, then The quality of audit practice is not high. From the perspective of earnings management, this article explores several motivations for corporate earnings management and the main measures and methods adopted by enterprises for earnings management, as well as the identification and measurement of earnings management, so as to analyze the extent to which certified public accountants can identify earnings management As well as the correlation between audit quality and earnings management.