绿城集团上市公司盈余管理问题探析摘要目前，随着资本市场竞争的不断加剧，上市公司的盈余管理现象越来越普遍，房地产行业作为投资相对较大的国民经济的支柱性行业，其盈余管理行为不仅对投资者的投资决策产生影响，而且影响到中国证券市场的健康发展。不同的时期企业管理者盈余管理的目的、使用的手段不尽相同，使其产生的社会影响也具有显著的差别。本文以绿城房地产集团为研究对象，借助于相关的理论和研究方法对其盈余管理行为进行研究，对揭示房地产行业盈余管理的手段、动机和问题具有一定的现实意义。同时以绿城集团为例分析了房地产上市公司盈余管理的现状及问题，并提出相关措施，这些措施对于规范我国上市房地产企业的盈余管理行为有一定的借鉴意义。关键词上市公司房地产盈余管理STUDYONEARNINGSMANAGEMENTOFLISTEDCOMPANYGREENTOWNGROUPABSTRACTAtpresent,withtheincreasingcompetitionofcapitalmarket,thephenomenonofearningsmanagementoflistedcompaniesisbecomingmoreandmorecommon,andtherealestateindustryisthepillarindustryofthenationaleconomywithrelativelylargeinvestment.Theearningsmanagementbehaviornotonlyhasanimpactoninvestors'investmentdecisions,butalsoaffectsthehealthydevelopmentofChina'ssecuritiesmarket.Thepurposeofearningsmanagementofenterprisemanagersisdifferentindifferentperiods.ThispapertakestheGreenCityRealEstateGroupastheresearchobject,carriesontheresearchtoitsearningsmanagementbehaviorwiththehelpoftherelatedtheoryandtheresearchmethod,revealstherealestateindustryearnings.Managementmeans,hasacertainpracticalsignificancetomotivationandproblem.Atthesametime,Greentowngroupforpresentsituationandproblemanalysisofcasesofrealestatelistedcompaniesearningsmanagement,andputforwardrelevantmeasures,thesemeasureshavecertainreferencesignificancefortheearningsmanagementbehavioroflistedrealestatecompanies.KEYWORDSListedcompany;Realestate;Earningsmanagement目录摘要.............................................................IABSTRACT...........................................................II1盈余管理综述......................................................11.1盈余管理的概念...............................................11.2盈余管理的特征...............................................22绿城集团经营状况及盈余管理现状....................................22.1绿城集团概况.................................................22.2营业利润构成.................................................22.3以销售收入为基础的盈利能力分析...............................32.4资产获利能力分析.............................................42.5绿城集团盈余管理的手段.......................................52.5.1调节收入确认时点.......................................52.5.2公允价值计量模式变更...................................62.5.3资产减值...............................................73绿城集团盈余管理存在的问题........................................83.1企业财务报表信息造假.........................................83.2损害外部利益相关者的利益.....................................83.3社会资源的优化配置受到不利影响...............................93.4影响了资本市场的健康发展................................93.5绿城集团的长远利益受到损害...................................94绿城集团盈余管理存在问题的原因分析...............................104.1内部原因....................................................104.1.1上市公司高层管理人员逐利动因..........................104.1.2降低交易成本动因......................................104.2外部原因...........................................
