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
Research and analysis of executive financial background and earnings management
ABSTRACT
Earnings management is an important means of capitalist market business individual, especially for listed companies, earnings management on the company’s operations, enhance the competitiveness and expand market share is small, and the structure adjustment and the means of earnings management and corporate investment decision-making executives are closely related, but the decision and judging their own financial executives and cognitive background are inseparable. In view of this, the research on the relationship between the background of senior management and earnings management. Firstly the influence factors of financial background and earnings management analysis, and then from 2011 to 2013, Shanghai two features selected domestic executives financial background A shares of listed companies as the research sample, and establish a real and accrual earnings management, property rights and financial background of the regression model, the financial background and earnings management. To study the relationship between the different nature of property right and the two. At the end of study, executives of financial work experience inhibited the real earnings management of enterprises; in the different nature of the property rights of listed companies, state-owned properties of executives of financial education on earnings management of large. In addition, the company should adjust the conditions for hiring senior executives to hire people with a wealth of financial work experience, in order to provide more favorable accounting information for the company, to make more optimal capital regulation decisions.
KEYWORDS：executive financial background，earnings management，property rights，regression analysis
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