A Study About The Surplus Management Of Listed Companies In New Accounting Standards

With the development of capital market and emerging in a large amount of the listed company in our country day by day, the problem of the listed company about surplus management is shown especially more and more too.Surplus management is a double-edged sword.Because the surplus management often abused by the listed company in our country,its negative function seems more outstanding.It has become one of the important reasons of distorted problem of the accounting information at present in our country.Though new accounting criterion has suppressed the application space of some surplus management methods to a certain extent,it also has produced the new space of surplus management.Moreover the improvement of accounting criterion can not eliminate surplus management either. Basing on this, the thesis mainly carries on research in theory and relevant case analysis to the relevant problemes of surplus management of the listed company under new accounting criterion.The thesis summarizes the mainspring of surplus management of listed company in our country and appraises it simply on the basis of explaining surplus managing.Then it analyses surplus management method which the listed company of our country may utilize under new accounting criterion,and sumes up the discernment methods of the surplus administration behaviour of listed company in terms of investors and other information users.It proposes the countermeasure of standarding the surplus management behaviour of listed company of our country finally. The thesis includes six parts, the main content is as follows:Chapter 1 Introduction. It introduces the research purpose and meaning of surplus management,summarize scholars' past research results in the domestic and international, and sum up the research contents and approach of the thesis.Chapter 2 Relevant theoretical question of surplus management of listed company.Combining the concrete conditions,it analyses the main reason of surplus management of the listed company,and appraises to the behavior of surplus management of listed company in our country.Chapter 3 The methods of surplus management in new criterion.Combining the changes of new accounting criterion,it analyses the new surplus management methods of the listed company in terms of each concrete criterion.Chapter 4 The discernment methods of surplus management in new criterion. It analyses how to discern the surplus administration behaviour of the listed company in terms of investor, and mainly introduces some simple discernment methods from three aspects which contain companies' financial statemant content,financial statemant annotations content and other information of financial reports.Chapter 5 Countermeasures and suggestions of norming surplus management. It proposes the relevant countermeasures and suggestions of norming surplus management of the listed company in our country.They contain perfecting the company's administration structure,strengthening audit and supervision,improving accounting personnel's operation ability and quality and so on.Chapter 6 Conclusion and prospect. It makes a summary from the view of the full thesis,states the deficiency and limitation of the study,and looks forward to the research direction in the future.