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物流业在全球经济环境恶化的背景下异军突起,表现出强劲的增长态势。物流业上市公司的会计盈余是公司财务报告所提供的诸多会计信息中最为重要的信息之一,也是评价公司业绩的重要指标,备受各利益相关方的关注。而盈余管理则是在会计准则允许的范围内为了实现企业价值最大化和内部管理人员自身效用最大化而做出的人为的会计选择行为。它产生了一系列负面影响,严重降低了公司会计信息的质量,误导了会计信息使用者对于公司价值及其发展前景的客观评价,进而影响其做出正确的投资决策;同时也损害了社会公共利益,影响了社会资源的合理配置,降低了市场效率。因此,必须有的放矢地采取防治措施,有效治理物流业上市公司的盈余管理行为。
The logistics industry has emerged under the background of deteriorating global economic environment, showing strong growth momentum. The accounting earnings of the logistics industry listed companies is one of the most important information in many accounting information provided by the company’s financial reports. It is also an important index to evaluate the performance of the company, which is greatly concerned by all stakeholders. Earnings management, on the other hand, is an artificial accounting choice made by the accounting standards to maximize the corporate value and maximize the effectiveness of internal managers. It has produced a series of negative effects, seriously degrading the quality of corporate accounting information, misleading the users of accounting information to objectively assess the value of the company and its development prospects, and thereby affecting its making correct investment decisions. At the same time, it also undermines social publicity Interests, affecting the rational allocation of social resources, reducing market efficiency. Therefore, we must take targeted measures to prevent and control effectively manage the earnings management behavior of listed companies in the logistics industry.