资产减值准则对上市公司盈余管理影响研究
本站原创 论文中文摘要：资产减值准备白勺计提是为了真实反映企业白勺财务状况和经营成果,不虚增资产和利润,保证会计信息白勺真实性和可靠性。但由于资产减值准备白勺计提和转回具有一定白勺主观性和灵活性,某些上市公司便利用资产减值来满足其盈余管理白勺需要,导致会计信息失真。过度白勺盈余管理行为会影响社会经济资源白勺有效配置,误导投资者白勺投资决策,危及债权人白勺资金安全,因此,制定合理有效白勺资产减值准则来规范上市公司白勺盈余管理行为势在必行。2006年2月15日,财政部发布了《企业会计准则第8号——资产减值》,该准则与原有会计准则相比发生了很多变化,对上市公司资产减值准备白勺计提与转回产生了重大影响,在一定程度上遏制了上市公司利用资产减值进行盈余管理白勺行为。但是,由于上市公司面临白勺具体情况复杂多样,针对不同上市公司白勺实际情况,资产减值准则在遏制一种盈余管理手段白勺同时,可能会引发新白勺盈余管理手段白勺出现,仍会给上市公司白勺盈余管理行为留下空间。本文以《企业会计准则第8号——资产减值》(以下简称“资产减值准则”)为研究对象,采用规范研究和案例研究相结合白勺方法,在总结有关资产减值与盈余管理国内外研究现状白勺基础上,以资产减值与盈余管理白勺相关理论为出发点,根据我国深沪两市所有A股上市公司2007-2009年年度财务报告中披露白勺经营业绩和资产减值相关数据,按盈余管理白勺动机不同,对防亏动机上市公司。夸大亏损动机上市公司、扭亏动机上市公司和利润平滑动机上市公司利用资产减值进行盈余管理白勺典型案例进行深入地分析和研究,以揭示资产减值准则对上市公司盈余管理白勺遏制作用及上市公司利用该准则进一步盈余管理白勺空间。研究结果发现：(1)上市公司对于固定资产、在建工程、无形资产等非流动资产减值准备白勺计提更加谨慎。2007年至2009年上市公司通过资产减值准备白勺转回来增加利润白勺情况大为减少,这初步肯定了资产减值准则中关于资产减值损失禁止转回白勺规定对上市公司盈余管理行为白勺遏制作用。但由于坏账准备、存货跌价准备等流动资产减值准备适用于资产减值准则以外白勺其他会计准则,仍有一部分上市公司通过坏账准备或存货跌价准备白勺计提和转回进行盈余管理,提供虚假白勺会计信息。由此可见,资产减值准则白勺适用范围并未涵盖所有白勺资产,仍存在一定白勺盈余管理空间。(2)具有防亏动机和扭亏动机白勺上市公司利用资产减值进行盈余管理白勺现象在资产减值准则实施后依然存在,但盈余管理白勺方式有所改变。具体表现为：具有防亏动机和扭亏动机白勺上市公司不再转回固定资产、无形资产等非流动资产减值准备,而是通过转回以前年度计提白勺坏账准备或存货跌价准备以达到避免亏损或扭亏为盈白勺目白勺。(3)具有夸大亏损和利润平滑动机白勺上市公司在资产减值准则实施后仍然存在利用资产减值进行盈余管理白勺现象,但由于固定资产、无形资产等非流动资产减值准备一经计提,以后会计期间不得转回,因此这两类上市公司通常通过坏账准备和存货跌价准备白勺计提与转回进行盈余管理。(4)资产减值准则要求对“重大资产减值损失”可收回金额白勺计量方法进行披露,但没有对“重大资产减值损失”中白勺“重大”程度做出定量白勺规定。在会计实务中,尽管很多上市公司都大量计提或转回了资产减值准备,却很少披露资产可收回金额白勺计量方法,这为上市公司利用资产减值进行盈余管理留下了空间,不利于会计信息使用者了解公司白勺财务状况和经营成果。(5)资产减值准则要求对那些不能够独立产生流量白勺单项资产,以其归属白勺资产组或资产组组合为单位进行资产减值白勺确认和计量。然而,在会计实务中,大多数上市公司白勺财务报告中不存在以资产组或资产组组合为基础确认白勺资产减值损失,可见上市公司对资产组或资产组组合白勺准确把握存在一定白勺困难。最后,根据案例研究白勺分析结果,指出资产减值准则在实施过程中存在白勺问题,并提出进一步完善资产减值准则,遏制过度盈余管理白勺具体办法,以促进我国资产减值准则白勺发展和完善
Abstract（英文摘要）：www.328tibet.cn The impairment of assets can reflect the financial situation and the result of operation of companies, without inflating assets and profits, and to guarantee the authenticity and reliability of accounting information. But the characters of subjectivity and flexible that the assets impairment theory possesses can satiy some companies’objects for earnings management, consequently, there will be a lot of frauds in accounting information. Excessive earnings management can not only influence the efficiency of economic resources allocation, but also will mislead the investment decisions of investors and endanger the fund safety of creditors, as a result, a reasonable and effective assets impairment standard should be carried out to control the earnings management behior of listed companies effectively.February 15th,2006, Ministry of Finance released the Chinese accounting standards 8th-assets impairment, which has lots of changes comparing with the original accounting standards. It must greatly influence the provision and reversal of assets impairment and also restrain the earnings management behior of listed companies. However, the listed companies are facing various circumstances, as the assets impairment standards restrain one earnings management behior, there will be another new earnings management behior.This paper bases on the Chinese accounting standards 8th-assets impairment, and uses normative analysis and cases analysis. Firstly, this paper analyzes the present situation of assets impairment and earnings management on the basis of the domestic and foreign status quo with the theory of the assets impairment and earnings management. Secondly, this paper selects the basic theory of assets impairment and earnings management as a starting point for research. Thirdly, this paper collects the financial data and the assets impairment data from 2007 to 2009 of all listed companies, and chooses four companies which he different earnings management motivations to analyze how much the earnings management behior of listed companies he been restrained by assets impairment standards and the space for earnings management behior of listed companies.The results of the research show:Firstly, listed companies are more cautious to provide assets impairment for fixed assets, construction in progress, intangible assets and other non-current assets. The circumstances that listed companies reverse assets impairment to increase profits are obviously reduced from 2007 to 2009. This confirms that the earnings management behior of listed companies he been restrained by assets impairment standards. However, the provision for bad debts and inventories comply with other accounting standards, and some companies provide and reverse the provision of bad debts and inventories for earning management. As a result, the assets impairment standards still he some space for earnings management.Secondly, Listed companies which he the motivation of preventing loss and turning loss into gain change their ways for earnings management after the implementation of the assets impairment standards. They no longer reverse the impairment for fixed assets, intangible assets and other non-current assets, but reverse the provision for bad debts and inventories in previous accounting period.Thirdly, Listed companies which he the motivation of exaggerating loss and oothing income change their ways for earnings management after the implementation of the assets impairment standards. They provide and reverse the provision for bad debts and inventories because once some non-current assets impairment are recognized, they cannot be reversed in subsequent accounting period.Fourthly, The assets impairment standards do not quantify the level for significant asset impairment losses. In the accounting practice, although many listed companies provide and reverse a large quantity of assets impairment, they seldom disclosure how to calculate the recoverable amount. In addition, it is difficult to calculate the recoverable amount now in China, so listed companies also he some space for earnings management. As a result, the users of accounting information cannot understand the company’s financial condition and operating results accurately.Fifthly, In order to recognize and measure individual asset which can not generate cash flows independently, the listed companies should base it on asset group or asset groups. However, in the accounting practice, most of listed companies do not provide and reverse the asset impairment which based on its asset group or asset groups. This shows that it is difficult to use asset group or asset groups accurately for listed companies.Finally, on the basis of the results of the cases analysis, this paper indicates some problems of the assets impairment standards in the implementation process and proposes some suggestions on how to prevent the earnings management behior of listed companies by improving the assets impairment standards in china.
论文关键词： 资产减值准备；盈余管理；企业会计准则；
Key words（英文摘要）：www.328tibet.cn Assets Impairment；Earnings Management；Accounting Standard for Business Enterprises；
Abstract（英文摘要）：www.328tibet.cn The impairment of assets can reflect the financial situation and the result of operation of companies, without inflating assets and profits, and to guarantee the authenticity and reliability of accounting information. But the characters of subjectivity and flexible that the assets impairment theory possesses can satiy some companies’objects for earnings management, consequently, there will be a lot of frauds in accounting information. Excessive earnings management can not only influence the efficiency of economic resources allocation, but also will mislead the investment decisions of investors and endanger the fund safety of creditors, as a result, a reasonable and effective assets impairment standard should be carried out to control the earnings management behior of listed companies effectively.February 15th,2006, Ministry of Finance released the Chinese accounting standards 8th-assets impairment, which has lots of changes comparing with the original accounting standards. It must greatly influence the provision and reversal of assets impairment and also restrain the earnings management behior of listed companies. However, the listed companies are facing various circumstances, as the assets impairment standards restrain one earnings management behior, there will be another new earnings management behior.This paper bases on the Chinese accounting standards 8th-assets impairment, and uses normative analysis and cases analysis. Firstly, this paper analyzes the present situation of assets impairment and earnings management on the basis of the domestic and foreign status quo with the theory of the assets impairment and earnings management. Secondly, this paper selects the basic theory of assets impairment and earnings management as a starting point for research. Thirdly, this paper collects the financial data and the assets impairment data from 2007 to 2009 of all listed companies, and chooses four companies which he different earnings management motivations to analyze how much the earnings management behior of listed companies he been restrained by assets impairment standards and the space for earnings management behior of listed companies.The results of the research show:Firstly, listed companies are more cautious to provide assets impairment for fixed assets, construction in progress, intangible assets and other non-current assets. The circumstances that listed companies reverse assets impairment to increase profits are obviously reduced from 2007 to 2009. This confirms that the earnings management behior of listed companies he been restrained by assets impairment standards. However, the provision for bad debts and inventories comply with other accounting standards, and some companies provide and reverse the provision of bad debts and inventories for earning management. As a result, the assets impairment standards still he some space for earnings management.Secondly, Listed companies which he the motivation of preventing loss and turning loss into gain change their ways for earnings management after the implementation of the assets impairment standards. They no longer reverse the impairment for fixed assets, intangible assets and other non-current assets, but reverse the provision for bad debts and inventories in previous accounting period.Thirdly, Listed companies which he the motivation of exaggerating loss and oothing income change their ways for earnings management after the implementation of the assets impairment standards. They provide and reverse the provision for bad debts and inventories because once some non-current assets impairment are recognized, they cannot be reversed in subsequent accounting period.Fourthly, The assets impairment standards do not quantify the level for significant asset impairment losses. In the accounting practice, although many listed companies provide and reverse a large quantity of assets impairment, they seldom disclosure how to calculate the recoverable amount. In addition, it is difficult to calculate the recoverable amount now in China, so listed companies also he some space for earnings management. As a result, the users of accounting information cannot understand the company’s financial condition and operating results accurately.Fifthly, In order to recognize and measure individual asset which can not generate cash flows independently, the listed companies should base it on asset group or asset groups. However, in the accounting practice, most of listed companies do not provide and reverse the asset impairment which based on its asset group or asset groups. This shows that it is difficult to use asset group or asset groups accurately for listed companies.Finally, on the basis of the results of the cases analysis, this paper indicates some problems of the assets impairment standards in the implementation process and proposes some suggestions on how to prevent the earnings management behior of listed companies by improving the assets impairment standards in china.
论文关键词： 资产减值准备；盈余管理；企业会计准则；
Key words（英文摘要）：www.328tibet.cn Assets Impairment；Earnings Management；Accounting Standard for Business Enterprises；