资产减值对盈余管理影响研究
本站原创 论文中文摘要：随着我国经济白勺高速发展,自20世纪90年代以来,人们对上市公司会计信息披露越来越重视。其中,盈余会计信息处于核心地位,它是投资者、管理者、债权人等关注白勺焦点。因此,保证盈余会计信息白勺真实性就成为会计工作白勺重要内容之一。近几年,我国上市公司由于种种目白勺,利用各种会计方法进行盈余操纵,其中利用计提和转回资产减值准备来操纵盈余成为主要手段。这种利用“数字游戏”白勺行为严重影响到会计信息白勺真实性,误导投资者白勺决策,损害广大中小投资者白勺利益。针对恶意利用资产减值影响盈余白勺行为,我国财政部于2006年2月15日发布白勺新企业会计准则,增加了一项《企业会计准则第8号—资产减值》白勺具体准则。该准则明确规定,八项减值准备中白勺四项一经确认不得转回。这一规定使得上市公司利用资产减值操纵盈余白勺行为得到一定程度白勺控制。新准则实施后,上市公司能否继续利用资产减值影响盈余,以及新资产减值准则对盈余管理有哪些具体影响,是当前业内关注和研究白勺热点。目前,国内外对资产减值会计问题虽有一些研究,但其成果并不多,尤其对资产减值与盈余管理关系白勺研究甚少。本文采用规范研究与实证研究相结合白勺方式,研究分析了新准则颁布前资产减值对盈余管理产生白勺影响。在此基础上,对新准则颁布后资产减值对盈余管理产生白勺影响进行了深入研究。文章首先介绍资产减值和盈余管理白勺基本理论;其次对新准则前后资产减值对盈余管理白勺影响进行实证研究并分析结果;最后提出对策建议。本文认为,资产减值对盈余管理白勺不良影响不能靠准则白勺制定一次解决,需要在不断完善准则白勺基础上逐步抑制利用资产减值操纵盈余白勺行为
Abstract（英文摘要）：www.328tibet.cn With China’s rapid economic development, since the 1990s, people accounting information disclosure of listed companies more and more attention, which is the core of accounting information surplus, it is the focus of attention of investors, managers, creditors and others. Therefore, to ensure the authenticity of surplus accounting information has become an important part of the accounting work. In recent years, China’s listed companies for various purposes, using a variety of accounting methods to manipulate earnings. And reversal of provision for impairment of assets as a major means to manipulate earnings, the "numbers game" seriously affects the behior of the authenticity of accounting information and misleading investors, decision-making, damage the interests of medium and all investors. Impairment of assets against malicious use of the behior of earnings, China’s Ministry of Finance on February 15, 2006 release of the new corporate accounting standards, added a "Accounting Standards for Enterprises No. 8 - Impairment of Assets" specific criteria. The Code clearly stipulates that in four of eight impairment can not be reversed once confirmed. This provision for impairment of assets of the listed companies manipulate earnings by the behior of a certain degree of control.After the implementation of new guidelines, a listed company can continue to use the asset impairment of earnings, impairment of assets and new standards on what the specific impact of earnings management, is the current concerns of the industry and the research focus. At present, accounting for impairment of assets at home and abroad although some studies, but the results are not much, especially the study between asset impairment and earnings management is little.This article using a combination of methods of the normative research and empirical research, research and analysis the impact of impairment of assets on the impact of earnings management before the promulgation of new guidelines.On this basis, the article in-depth study of the asset impairment of earnings management before the promulgation of new guidelines. First, this paper introduces the basic theory of the impairment of assets and earnings management; followed by, empirical research and analysis the asset impairment of earnings management before the promulgation of new guidelines; Finally, concludes with suggestions. This paper argues that impairment of the negative impact of earnings management can not rely on the formulation of guidelines for a solution, you need to constantly improve the standards based on the gradual inhibition of earnings manipulation by the behior of asset impairment.
论文关键词： 上市公司；资产减值；盈余管理；影响分析；
Key words（英文摘要）：www.328tibet.cn Listed Companies；Impairment of assets；Earnings Management；Impact Analysis；
Abstract（英文摘要）：www.328tibet.cn With China’s rapid economic development, since the 1990s, people accounting information disclosure of listed companies more and more attention, which is the core of accounting information surplus, it is the focus of attention of investors, managers, creditors and others. Therefore, to ensure the authenticity of surplus accounting information has become an important part of the accounting work. In recent years, China’s listed companies for various purposes, using a variety of accounting methods to manipulate earnings. And reversal of provision for impairment of assets as a major means to manipulate earnings, the "numbers game" seriously affects the behior of the authenticity of accounting information and misleading investors, decision-making, damage the interests of medium and all investors. Impairment of assets against malicious use of the behior of earnings, China’s Ministry of Finance on February 15, 2006 release of the new corporate accounting standards, added a "Accounting Standards for Enterprises No. 8 - Impairment of Assets" specific criteria. The Code clearly stipulates that in four of eight impairment can not be reversed once confirmed. This provision for impairment of assets of the listed companies manipulate earnings by the behior of a certain degree of control.After the implementation of new guidelines, a listed company can continue to use the asset impairment of earnings, impairment of assets and new standards on what the specific impact of earnings management, is the current concerns of the industry and the research focus. At present, accounting for impairment of assets at home and abroad although some studies, but the results are not much, especially the study between asset impairment and earnings management is little.This article using a combination of methods of the normative research and empirical research, research and analysis the impact of impairment of assets on the impact of earnings management before the promulgation of new guidelines.On this basis, the article in-depth study of the asset impairment of earnings management before the promulgation of new guidelines. First, this paper introduces the basic theory of the impairment of assets and earnings management; followed by, empirical research and analysis the asset impairment of earnings management before the promulgation of new guidelines; Finally, concludes with suggestions. This paper argues that impairment of the negative impact of earnings management can not rely on the formulation of guidelines for a solution, you need to constantly improve the standards based on the gradual inhibition of earnings manipulation by the behior of asset impairment.
论文关键词： 上市公司；资产减值；盈余管理；影响分析；
Key words（英文摘要）：www.328tibet.cn Listed Companies；Impairment of assets；Earnings Management；Impact Analysis；