高管财务背景与盈余管理的研究分析摘要盈余管理是资本主义市场经营个体的一项重要管理手段，特别是对上市公司而言，盈余管理决策对公司的运营、竞争力的提升、扩大市场占有率具有不可小觑的影响，而盈余管理的手段及企业资本结构的调整与公司的高管的决策息息相关，但是高管的决策与判断认知与自身的财务背景是分不开的。鉴于此，本文高管财务背景与盈余管理的关系进行研究分析，通过选择样本数据建立真实、应计盈余管理以及产权与财务背景的回归模型，对高管财务背景与盈余管理的，以及不同产权性质下的两者之间的关系进行研究。最后研究可得，高管人员的财务工作经历抑制了企业的真实盈余管理；在不同产权性质的上市企业，国有性质的高管人员的财务教育背景对盈余管理影响较大。此外，企业应该调整高管人才聘请条件，聘请具备丰富财务工作经历的人才，以便于为公司提供更有利的会计信息，做出更优化的资本调节决策。关键词：高管财务背景，盈余管理，产权性质，回归分析ResearchandanalysisofexecutivefinancialbackgroundandearningsmanagementABSTRACTEarningsmanagementisanimportantmeansofcapitalistmarketbusinessindividual,especiallyforlistedcompanies,earningsmanagementonthecompany'soperations,enhancethecompetitivenessandexpandmarketshareissmall,andthestructureadjustmentandthemeansofearningsmanagementandcorporateinvestmentdecision-makingexecutivesarecloselyrelated,butthedecisionandjudgingtheirownfinancialexecutivesandcognitivebackgroundareinseparable.Inviewofthis,theresearchontherelationshipbetweenthebackgroundofseniormanagementandearningsmanagement.Firstlytheinfluencefactorsoffinancialbackgroundandearningsmanagementanalysis,andthenfrom2011to2013,ShanghaitwofeaturesselecteddomesticexecutivesfinancialbackgroundAsharesoflistedcompaniesastheresearchsample,andestablisharealandaccrualearningsmanagement,propertyrightsandfinancialbackgroundoftheregressionmodel,thefinancialbackgroundandearningsmanagement.Tostudytherelationshipbetweenthedifferentnatureofpropertyrightandthetwo.Attheendofstudy,executivesoffinancialworkexperienceinhibitedtherealearningsmanagementofenterprises;inthedifferentnatureofthepropertyrightsoflistedcompanies,state-ownedpropertiesofexecutivesoffinancialeducationonearningsmanagementoflarge.Inaddition,thecompanyshouldadjusttheconditionsforhiringseniorexecutivestohirepeoplewithawealthoffinancialworkexperience,inordertoprovidemorefavorableaccountinginformationforthecompany,tomakemoreoptimalcapitalregulationdecisions.KEYWORDS：executivefinancialbackground，earningsmanagement，propertyrights，regressionanalysis目录1绪论..............................................................11.1概述........................................................11.2文献综述....................................................22盈余管理的影响条件................................................42.1董事会......................................................42.2信息披露质量................................................52.3法律制度....................................................52.4产品市场竞争................................................53数据与样本选取....................................................63.1国内公司高管财务背景........................................63.2样本选取....................................................74变量定义及研究模型................................................84.1盈余管理....................................................84.2高管及其财务背景的界定......................................94.3控制变量.........................
