从现行会计准则视角探析ST上市公司盈余管理

摘要

近年来随着我国经济快速发展,ST上市公司在现行会计准则下的盈余管理手段呈现出新的趋势。运用Logit逻辑回归模型对盈余管理不同的手段进行有效性分析,发现ST上市公司在受到退市风险处理的当年会普遍利用资产重组、政府补贴、公允价值变动损益、关联方交易等手段进行盈余管理。最后基于现行会计准则建设给出了治理ST上市公司盈余管理的对策。%In recent years, with China＇s rapid economic development, the ST listed eompaniesPearnings management means presents new trend under the current accounting standards. Using Logit regression model on earnings management of different means for effective analysis, found the ST listed company by the delisting risk handling in those days will generally make use of asset restructuring, goverument subsidies, fair value, related party transactions and other means of earnings management. Finally, gives ST listed company earnings management countermeasure based on the current accounting standards construction.