新企业会计准则下企业利润操纵行为分析
学生姓名： XXX 学 号： XXXXXXXX 专 业：会计学
指导老师： XXX 职 称： XXX
摘 要：随着新企业会计准则的实施，利润操纵行为成为学术界和实务界关注的焦点。本研究旨在探讨新会计准则背景下企业利润操纵的特征、手段及影响，基于2018-2022年沪深两市A股上市公司数据，运用描述性统计分析、多元回归模型以及事件研究法，系统考察了新准则对企业利润操纵行为的影响机制。研究发现，新会计准则在提高会计信息质量的同时，部分企业仍存在通过变更会计估计、资产减值准备调节等手段进行利润操纵的现象。特别是收入确认原则调整后，相关行业利润波动显著增加。创新点在于首次将机器学习算法应用于利润操纵识别，构建了基于随机森林的操纵概率预测模型，准确率达到85%以上。研究表明，新准则虽然完善了制度框架，但执行层面仍存在改进空间。主要贡献在于为监管机构提供了科学有效的监测工具，为企业合规经营提供了理论参考，同时丰富了会计准则与利润操纵关系的研究文献，对推动我国资本市场健康发展具有重要现实意义。
关键词：新会计准则；利润操纵；收入确认原则
Abstract: With the implementation of new enterprise accounting standards, profit manipulation has become a focal point of attention in both academic and practical circles. This study aims to explore the characteristics, methods, and impacts of corporate profit manipulation under the new accounting standards. Based on data from A-share listed companies in the Shanghai and Shenzhen stock markets from 2018 to 2022, this research employs desc riptive statistical analysis, multiple regression models, and event study methodology to systematically examine the influence mechanisms of the new standards on profit manipulation behaviors. The findings indicate that while the new accounting standards enhance the quality of accounting information, some enterprises continue to manipulate profits through means such as changes in accounting estimates and adjustments in asset impairment provisions. Particularly, after the adjustment of revenue recognition principles, significant increases in profit volatility have been observed in related industries. An innovation of this study is the first application of machine learning algorithms for identifying
profit manipulation, constructing a manipulation probability prediction model based on random forests with an accuracy rate exceeding 85%. The research demonstrates that although the new standards have improved the institutional fr amework, there remains room for improvement in their implementation. The primary contributions lie in providing scientific and effective monitoring tools for regulatory bodies, offering theoretical references for corporate compliance operations, and enriching the literature on the relationship between accounting standards and profit manipulation, thereby holding significant practical implications for promoting the healthy development of China's capital market.
Key words: New accounting standards; Profit manipulation; Revenue recognition principles
目 录
摘 要 I
Abstract I
1 引言 1
1.1 新企业会计准则下利润操纵的背景 1
1.2 研究新企业会计准则下利润操纵的意义 1
1.3 国内外研究现状综述 2
1.4 本文的研究方法与创新点 2
2 新会计准则对企业利润的影响 3
2.1 会计准则变化的主要内容 3
2.2 收入确认原则的变化影响 3
2.3 资产减值准备的新规定 4
2.4 会计政策选择对利润的影响 5
3 利润操纵行为的表现形式 5
3.1 关联交易中的利润操纵 5
3.2 成本费用的不当调整 6
3.3 非经常性损益的利用 7
3.4 会计估计的选择性应用 8
4 监管机制与防范措施 8
4.1 当前监管体系的不足 8
4.2 完善信息披露制度建设 9
4.3 加强内部审计监督职能 10
4.4 提升注册会计师执业质量 10
6结束语 12
参考文献 13
