易联众公司盈余管理行为案例分析

A Case Study on Earnings Management Practices of Yilianzhong Company

摘要: 随着经济社会发展水平不断提高，我国软件和信息技术服务业已进入一个全新的快速发展阶段，盈余管理也被许多上市公司应用，国家对该行业高度重视。在此背景下，本文选取易联众信息技术股份有限公司为研究对象，首先在归纳和总结盈余管理主要两个理论以及介绍该公司财务情况；其次对公司进行盈余管理行为案例分析，主要是先采用应计利润总额法和经验识别法来识别公司是否存在盈余管理；然后结合公司2013~2023年的年度报告分析出可能采用的三个盈余管理手段：利用非经营性损益、利用关联方交易、利用合并报表范围；接着根据相关理论及公司所处状况分析出公司进行盈余管理的主要动机有规避退市风险和增强利益相关者信心。最后从完善公司治理结构和加强外部监督力度两方面提出合理化建议。希望本文能够丰富盈余管理实务的案例研究，也希望能为政府相关部门加强对上市公司的监管提供依据或参考。

Abstract: With the continuous improvement of economic and social development, China’s software and information technology service industry has entered a new phase of rapid development, while earnings management has been widely adopted by many listed companies. The state attaches great importance to this industry. Against this backdrop, this paper selects Yilianzhong Information Technology Co., Ltd. as the research subject. First, it summarizes the two main theories of earnings management and introduces the company’s financial situation. Next, it conducts a case study of the company’s earnings management behavior, primarily using the total accruals method and the empirical identification method to determine whether the company has engaged in earnings management. Then, by analyzing the company’s annual reports from 2013 to 2023, it identifies three potential earnings management methods: utilizing non-operating profits and losses, engaging in related-party transactions, and manipulating the scope of consolidated financial statements. Subsequently, based on relevant theories and the company’s circumstances, it analyzes the main motivations for earnings management, which include avoiding delisting risks and enhancing stakeholder confidence. Finally, it proposes reasonable suggestions from two perspectives: improving corporate governance structures and strengthening external oversight. This paper aims to enrich case studies on earnings management practices and provide a basis or reference for relevant government departments to enhance supervision of listed companies.