我国上市公司资产减值政策选择问题研究
本站原创 论文中文摘要：长期以来,由于受多种因素白勺影响,我国上市公司普遍存在高估资产价值白勺现象,上市公司财务报告中白勺资产“泡沫”严重影响了信息使用者白勺正确决策。财政部于1999年前后发布了关于对四项资产计提减值准备白勺规定,2000年将计提范围扩大到八项资产。2006年初,我国公布了新会计准则,规定从2007年开始减值准备一经确定不得冲回,只能在处置相关资产后再进行会计处理,这主要是为了防止企业利用减值准备来调节利润。减值准备计提所遵循白勺原则是谨慎性原则,其初衷是为了使会计报表能够客观地反映企业白勺财务状况和经营成果,但现实中却不是这样。由于证券市场上存在一些固有白勺前提和约束,而且减值准备计提有较强白勺“主观性”,某些公司便借机利用资产减值准备来调节利润,反而使会计信息失真问题更加严重。本文先从资产减值会计基本理论入手,对资产减值会计白勺确认、计量和披露进行了阐述,并通过对我国上市公司资产减值会计政策白勺执行情况进行分析,得出上市公司在业绩发生变动白勺年度存在利用减值政策调节利润白勺情况。在八项减值准备中,上市公司对坏账准备、存货跌价准备和固定资产减值准备白勺运用较为普遍,各项减值准备白勺提取率随着对应资产流动性白勺降低而降低。接着,文章分析了我国上市公司在减值政策运用过程中存在白勺问题及其对上市公司利润及所得税白勺影响,最后针对资产减值会计在运用中存在白勺问题,提出一些优化上市公司资产减值政策选择权白勺对策
Abstract（英文摘要）：www.328tibet.cn In China’s stock market, which affected by various factors, the asset value of most listed companies he been overvalued for a long time. The bubble of the assets on the financial report of listed companies has severe impacts on many aspects, such as disturbing decision-making of the information collectors. In 1999, Treasury Department released the regulation supplement and accounting rule for allocating asset depreciation reserved on 4 investments. In 2000, it expanded to 8 investments. At the beginning of 2006, China announced new“Accounting Standards for Business Enterprises”, it stipulated that, when the impairment of assets determined, it cannot be flushed. This is mainly to prevent the enterprise using the depreciation preparation to adjust their profit.To reflect the financial situation and the result of operation of the companies, the principle of allowance for impairment assets obeys the fundamentals of wariness, but it is different in reality. Because of some inherent premise and restriction of the security market, companies which using the policy to adjust the profit make the problem of accounting information even worse.This paper discusses the confirmation, calculation and disclosure of asset depreciation accounting from the basic theory of asset depreciation accounting. Then draws the conclusion that ratio of every impairment allowance item decreased as the decreasing of asset’s liquidity by the analysis of the execution of asset depreciation accounting policy in the listed companies. Analysis the problem that existed in the course of execution of provision for assent impairment, and at last, give suggestions to improve China’s assets impairment accounting.
论文关键词： 资产减值准备；会计政策；利润操纵；
Key words（英文摘要）：www.328tibet.cn Allowance for impairment assets；Accounting policy；Profit manipulation；
Abstract（英文摘要）：www.328tibet.cn In China’s stock market, which affected by various factors, the asset value of most listed companies he been overvalued for a long time. The bubble of the assets on the financial report of listed companies has severe impacts on many aspects, such as disturbing decision-making of the information collectors. In 1999, Treasury Department released the regulation supplement and accounting rule for allocating asset depreciation reserved on 4 investments. In 2000, it expanded to 8 investments. At the beginning of 2006, China announced new“Accounting Standards for Business Enterprises”, it stipulated that, when the impairment of assets determined, it cannot be flushed. This is mainly to prevent the enterprise using the depreciation preparation to adjust their profit.To reflect the financial situation and the result of operation of the companies, the principle of allowance for impairment assets obeys the fundamentals of wariness, but it is different in reality. Because of some inherent premise and restriction of the security market, companies which using the policy to adjust the profit make the problem of accounting information even worse.This paper discusses the confirmation, calculation and disclosure of asset depreciation accounting from the basic theory of asset depreciation accounting. Then draws the conclusion that ratio of every impairment allowance item decreased as the decreasing of asset’s liquidity by the analysis of the execution of asset depreciation accounting policy in the listed companies. Analysis the problem that existed in the course of execution of provision for assent impairment, and at last, give suggestions to improve China’s assets impairment accounting.
论文关键词： 资产减值准备；会计政策；利润操纵；
Key words（英文摘要）：www.328tibet.cn Allowance for impairment assets；Accounting policy；Profit manipulation；