企业费用归类操纵及其治理
摘要
党的十八大以来,反腐倡廉工作取得显著成效,国有企业业务招待费显著降低。但是中央巡视结果却反映出公款消费的奢靡之风仍然存在,国有企业存在通过将消费性现金支出归类计入成本科目以规避外部监管的现象,这种费用归类操纵问题开始引起学术界的关注。文章在梳理费用归类操纵研究文献的基础上,总结了费用归类操纵的动机及其经济后果,并建议从加强内部控制建设、提高独立审计质量、发挥媒体监督作用、开展专项巡视和完善政策落实配套机制五方面入手治理费用归类操纵。
引文
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[6]张子余,张天西.“特殊损失项目”与“核心费用”之间的归类变更盈余管理研究[J].财经研究,2012(3):70-80.
[7]叶康涛,臧文佼.外部监督与企业费用归类操纵[J].管理世界,2016(1):121-128.
[8]张嘉兴,傅绍正.内部控制、注册会计师审计与盈余管理[J].审计与经济研究,2014(2):3-13.
[9]田高良,封华,于忠泊.资本市场中媒体的公司治理角色研究[J].会计研究,2016(6):21-29.
[2]DYE R A.Classifications manipulation and nash accounting standards[J].Journal of Accounting Research,2002,40(4):1125-1162.
[3]RONEN J,SADAN S.Classificatory smoothing:alternative income models[J].Journal of Accounting Research,1975,13(1):133-149.
[4]FAN Y,et al.Managing earnings using classification shifting:evidence from quarterly special items[J].The Accounting Review,2010,85(4):1303-1323.
[5]FAN Y,LIU X.Misclassifying core expenses as special items:cost of goods sold or selling,general,and administrative expenses?[J].Contemporary Accounting Research,Forthcoming,
[6]张子余,张天西.“特殊损失项目”与“核心费用”之间的归类变更盈余管理研究[J].财经研究,2012(3):70-80.
[7]叶康涛,臧文佼.外部监督与企业费用归类操纵[J].管理世界,2016(1):121-128.
[8]张嘉兴,傅绍正.内部控制、注册会计师审计与盈余管理[J].审计与经济研究,2014(2):3-13.
[9]田高良,封华,于忠泊.资本市场中媒体的公司治理角色研究[J].会计研究,2016(6):21-29.