[1]王敏,刘晓岚,吴梦溪.银行债权保障与上市公司盈余质量提高对策研究——基于盈余频率分布模型[J].西安建筑科技大学学报(社会科学版),2018,37(05):37-41.[doi:10.15986/j.1008-7192.2018.05.006 ]
　WANG Min,LIU Xiao-lan,WU Mengxi.A Study on the Protection of the Bank Claims and the Quality Improvement Countermeasure of the Listed Company Earnings——Based on a frequency distribution model of Earnings[J].Journal of Xi'an University of Architecture & Technology(Social Science Edition),2018,37(05):37-41.[doi:10.15986/j.1008-7192.2018.05.006 ]
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银行债权保障与上市公司盈余质量提高对策研究——基于盈余频率分布模型()
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西安建筑科技大学学报（社会科学版）[ISSN:1008-7192/CN:61-1330/C]

卷:
37
期数:
2018年05期
页码:
37-41
栏目:
经济与管理
出版日期:
2018-11-21

文章信息/Info

Title:
A Study on the Protection of the Bank Claims and the Quality Improvement Countermeasure of the Listed Company Earnings——Based on a frequency distribution model of Earnings
作者:
王敏1; 刘晓岚2; 吴梦溪3
1.湖北省仙桃市交通投资有限责任公司,湖北 仙桃 433000; 2.中国冶金科工集团有限公司,北京 100028; 3.中国中铁置业集团有限公司,北京 100055
Author(s):
WANG Min1;  LIU Xiao-lan2;  WU Mengxi3
1.Hubei Xiantao Transportation Investment Co., LLC, Hubei Xiantao 433000, China; 2.the Metallurgical Cooperation of China, Ltd, Beijing 100028, China; 3.China Railway Real Estate Group Co., Ltd, Beijing 100055, China
关键词:
银行债权;  盈余质量;  盈余频率直方图
Keywords:
the bank claims;  earnings quality;  the earnings frequency histogram
分类号:
F 276.6; F 224
DOI:
10.15986/j.1008-7192.2018.05.006
文献标志码:
A
摘要:
银行债权保障是上市公司盈余质量提高的内在驱动力之一,公司盈余质量提高又反过来强化银行债权保障。两者互为因果,相辅相成。两者的良性互动需要对盈余管理内涵,对上市公司盈余管理的动因进行结构化分析,即盈余管理的动力、契机、空间和可能性均一定程度存在,由此根据上市公司报表数据建立盈余频率分布模型,通过对盈余频率直方图分析得出盈余管理普遍存在的现实结论。进而从健全关联交易法律制度、完善公司治理结构、完善现有融资结构、完善内控机制等方面探讨银行债权保障与上市公司盈余质量提高的对策。
Abstract:
The protection of the bank claims, one of the intrinsic driving forces for the improvement of the quality of listed companies' earnings, is reinforced in return by the latter, for both interact as reciprocal causation and complement each other. To achieve the benign interaction between the two, the paper studies the connotation and the motivation of earnings management of the listed companies by using the structural analysis. It is found that there exist a certain degree of the motivation, the opportunity, the space, and the possibility in earnings management. Based on the report data of the listed companies and an earning frequency distribution model established, the paper analyzes the earnings frequency histograms and draws the conclusion about the general issues existing in the earnings management. Furthermore, it discusses the protection of the bank claims and the countermeasures to improve the quality of the listed company earnings.

参考文献/References:

[1] 杨洁,李慧琳.基于债务重组的上市公司盈余管理实证研究[J].河北工业科技,2018(1):8-9.
[2] 陆阳. 我国上市公司盈余管理问题研究[J]. 经济研究导刊, 2016(27):64-65.
[3] 罗焰, 李玉洁. 上市公司盈余管理的动机与治理[J]. 商业时代, 2016(19):183-184.
[4] 陈楠. 内部控制信息披露对盈余管理影响研究[J]. 财政监督, 2016(10):94-97.
[5] TIAN F, QIN Y, ZHANG J. Motivation research of earning management in chinese listed companies with controlling rights transferred[C]//International Seminar on Business and Information Management. IEEE, 2008.

备注/Memo

备注/Memo:
收稿日期:2018- 05- 20
作者简介:王 敏(1979-),女,湖北省仙桃市交通投资有限责任公司中级会计师,总会计师,研究方向为交通建设筹融资、企业财务管理; 刘晓岚(1975-),女,中国冶金科工集团公司副教授,高级经济师,工学博士,研究方向为法学理论、中央企业法律实践管理、纪检监察管理、财务管理。E-mail:11104071@qq.com

更新日期/Last Update: 1900-01-01