The Recognition Research On Earning Management Of Getein Biology

There is a major research problem in the field of accounting research.That is,The phenomenon of enterprises implementing earnings management,Moderate earnings management,It is a risk avoidance for the enterprise,However,excessive earnings management will reduce the authenticity and accuracy of enterprise report information,Not conducive to the long-term development of enterprises,but also to the stable development of the capital market.With the continuous development of the market economy,competition between companies is intensifying,listed companies begin to implement earnings management,so how to identify the existence of a business earnings management? It is important for the interests of investors and the development of capital markets.Based on this.This article is under this background,This thesis takes Getein Biology as the case study object,Use empirical identification and establish a full accrued profit discriminant model,Identify Getein Biology surplus management behaviors.when empirically identifying.Identifying the impact of restricted stocks on earnings management,Accrued earnings management behavior and real trading surplus management behavior.Then a full accrued profit discriminant model was established,Using the total accrued profit model to identify the management degree of the Getein Biology surplus.In this thesis,in recognition of the behavior of the Getein Biology surplus management,in order to meet the restrictive stock performance requirements,the management of the Getein Biology surplus management is implemented by manipulating accrual and building real transactions.In manipulating accrued projects,mainly by means of adjust inventory price decline preparation,depreciation of fixed assets and adjustment of depreciation rates and capitalization of research and development expenditure.In the course of real transaction manipulation,it is mainly done by means of increased revenue and reduced discretionary expenditure by lending credit policies.Finally,After in-depth research,This article summarizes the impact of implementing earnings management.Recommendations were made to govern surplus management: Strictly control the choice of accounting policies,Further improve the quality of audit reports issued by audit institutions,strengthen oversight by various regulatory authorities and corporate investors further improve their ability to identify risks.