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Research on Earnings Management and Internal Control Self-assessment of Government Subsidy of Listed Companies

Author: LvHuiZhen
Tutor: ZhangJunMin
School: Tianjin University of Finance and Economics
Course: Accounting
Keywords: Government grants Internal Control Self-evaluation Empirical research Policy Recommendations
CLC: F812.45;F832.51
Type: Master's thesis
Year: 2011
Downloads: 281
Quote: 0
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Abstract


Both foreign and domestic , government grants are allocated by the government is a common means of resources , and its main purpose is to encourage or support specific industries, regions or areas of development . Since 2001 all the old subsidy income guidelines included in the current profits , resulting in many listed companies using government grants to improve profits, whitewash report , which to some extent, reduce the quality of financial reporting information . The \2006 guidelines for the introduction of government subsidies to some extent, although weakened government grants listed companies use to manipulate earnings , and improve the reliability of financial information , but there is still room for earnings management , and the issuance of government subsidies did not reach corresponding to the purpose of the listing of the Company's internal control system failure or inadequate is a very important reason . Internal controls on business conditions and the reliability of accounting information has important implications , is the enterprise production and business activities of the foundation upon which smoothly . Therefore, the active implementation of government subsidies internal control self-assessment , internal control deficiencies discovered by the authorities to promote the management , improving internal controls to promote enterprise management goals , for our accounting theory and practice has important significance. Specific research process includes the following aspects , first , analyzing the changes of government subsidy standards , government grants and related management purposes , and then in 2009 to obtain government grants listed companies as samples, empirical research and analysis through government subsidies has reached the the purpose of issuing and proposed government subsidy standards in the implementation process of the main problems . Secondly, the combination of government subsidies problems , analyze government grants self-evaluation of internal control objectives by government grants self-evaluation of the overall internal control framework and the basic content. In addition , select 2009 Shanghai A-share listed companies receive government subsidies as samples, analysis of enterprise internal control self-assessment of internal control for the achievement of the basic objectives. Finally, empirical research based on the analysis conclusions drawn herein and made a perfect government grants listed companies in China 's internal control self-assessment theory suggests .

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CLC: > Economic > Fiscal, monetary > Finance, banking > China's financial,banking > Financial market
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