「股份制」之實施為中國國有企業逐漸可以獨立自主經營之重大因素,此使中國大陸企業之股權結構產生重大改變。另中國大陸企業假帳或虛假財務報告事件頻傳,致使投資人權益受損,因此,中國大陸企業之股權結構與會計師之審計公費是否會影響企業從事盈餘管理為一重要議題。本研究即以中國大陸上市公司為研究對象,探討股權結構與審計品質對盈餘管理之影響,分別探討(1)不同之股權結構對盈餘管理的影響;(2)會計師之審計公費對盈餘管理之影響。 研究結果發現(1)當會計師事務所收取較高的審計公費時,可能傳遞該公司財務報表存在有盈餘管理之行為;(2)當會計師出具非標準式無保留意見時,會反映出企業從事盈餘管理的可能性。因此會計師事務所可能為維持較高之審計品質致使審計成本提高,因此收取較高之審計公費,反映出其財務報表存有盈餘管理之可能性,因此審計公費確實與盈餘管理具有顯著之關聯,惟本研究並未發現具有較高國有股權或法人股權者之中國大陸上市公司是否會有較高盈餘管理之證據。
The "stock" implementation of the major factor of China state-owned enterprises gradually to an independent business, the ownership structure of the China enterprises have a significant change. China enterprises accounting fraud or false financial reporting events are frequently reported, resulting in damage to the interests of investors, therefore, the ownership structure of the China enterprises and audit fees will affect enterprise engaged in earnings management is an important issue. In this study, the China’s listed companies as the object of study, to explore the impact of ownership structure and audit fees on earnings management, respectively, to investigate (1) the impact of different ownership structure on earnings management; (2) the impact of audit fees on earnings management. The results showed (1) when the accounting firm charge higher audit fees may pass the information that the company''s financial statements may exist earnings management; (2) auditors express non-standard-unqualified opinions for clients will release the information that the possibility of management doing earnings manipulation. The result of this study referred to audit fees has significant impact on earnings management. However, this study did not get the evidence to support the China’s listed companies with higher state-owned shares or corporate equity will have higher earnings management.