会计学-万科房地产公司的盈余管理研究论文

本科论文 万科房地产公司的盈余管理研究 摘 要盈余管理是近年来我国上市公司普遍存在的问题。虽然企业通过盈余管理可以在短期内满足自身的目的。但是，从公司的长期发展的角度来看，这不是很理想。过度的收入管理不仅会导致会计信息变化，还会使投资者做出较差的投资决策，从而在经济市场上不合理地分配资源。在这种情况下，上市公司盈余管理已成为理论和实践研究的重要课题。对于房地产公司而言，适当的收入管理可以向外界发出积极的信号，降低资本成本，避免业务风险，并帮助公司实现和完善长期运营。本文以万科集团为研究对象，在相关领域国内外研究结论和选题背景作为切入点，运用相关理论和方法万科房地产企业的行为模式、管理手段和管理结果收益管理的研究，以及其他各方面，并提出相关措施根据收益管理的现状和存在的问题，对规范我国房地产上市企业的盈余管理行为具有一定的借鉴意义。本科论文关键词：上市公司；房地产；盈余管理本科论文AbstractEarnings management is a common problem of listed companies in recent years. Although enterprises can meet their own goals in the short term through earnings management. However, from the perspective of the long-term development of the company, this is not ideal. Excessive income management will not only lead to changes in accounting information, but also make investors make poor investment decisions, thus unreasonable allocation of resources in the economic market. In this case, earnings management of listed companies has become an important subject of theoretical and practical research. For real estate companies, proper revenue management can send a positive signal to the outside world, reduce the cost of capital, avoid business risks, and help the company to achieve and improve long-term operations. In this paper, vanke group, as the research object, in the related field at home and abroad research conclusion and the selected topic background as the breakthrough point, using relevant theories and methods of vanke real esta...