Earnings Management Of Rural Credit Cooperations In China

As one important part of China’s financial system, the rural credit cooperative plays a great role in perfecting the system and promoting the economic construction and development in the modern country. With a short history and being lack of experience, China’s rural credit cooperatives do not deal with the businesses scientifically and normative, and it will bring the obstacles on the road of its development, the relative authorities’making the principles and supervising. And the rural financial system’s construction, together with the economic establishment and development of modern countries will be affected negatively. Promoting the supervising towards the rural credit cooperatives and guaranteeing their development is a great realistic problem demanding some study and research.Surplus management is a way for the rural credit cooperative to regulate its finance and business. And realizing the pros and cons of surplus management and how to regulate it concerns the credit cooperative’s healthy development. This dissertation will take the rural credit cooperative’s surplus management as the research target.There are five parts in this dissertation:in the introduction, the research background, aims, methods and the anticipated contributions of this dissertation are expounded; in Part Two, it is focused on the related basic theories of surplus management; Part Three introduces the application of surplus management in the bank; as one key segment, Part Four is mainly a case study on the surplus management of the rural credit cooperatives in Bazhong District, Sichuan Province, under the guidance of the related theories and accounting standards, etc.; Part Five does the detailed analysis and research on the supervising of rural credit cooperative’s surplus management.This dissertation concludes that rural credit cooperative plays an important role in the rural financial and economic development, and surplus management affects the rural credit cooperative’s development. Therefore, it is useful to deepen the realization and understanding of the surplus management in the rural credit cooperatives.The dissertation brings some effective strategies and suggestions to the surplus management of rural credit cooperatives, based on the theory introduction and case study.However, there are still some demerits. For example, it is lack of quantitative analysis and the case study is limited, so the dissertation is not so persuasive.