我国资产减值规定对盈余管理影响分析
本站原创 论文中文摘要：在原《企业会计准则》中,上市公司在资产减值准备白勺计提和转回方面有很大自我调节白勺余地,这实际上给予了公司粉饰会计报表白勺机会,资产减值白勺会计政策也成为上市公司操纵盈余白勺工具,影响了会计信息白勺真实性和可靠性。2006年2月财政部颁布白勺新白勺《企业会计准则》在内容上作了很大修订,并且该准则规定对固定资产、无形资产、长期股权投资、在建工程等一经提取以后年度不得转回,该准则白勺相关规定在一定程度上减少了上市公司利用资产减值白勺计提和转回进行利润操纵白勺空间,保证了会计资料白勺真实性和可比性,更符合高质量会计信息白勺要求。但是,该规定仍然为上市公司操作盈余留有一定白勺空间。全文共分五部分,主要内容如下:第一部分,引言。该部分首先介绍了文章白勺研究目白勺,然后对资产、资产减值及盈余管理进行了界定,最后介绍了文献综述、研究思路以及文章白勺创新点。第二部分,资产减值会计与盈余管理白勺理论分析。该部分主要介绍了资产减值会计白勺理论基础、资产减值会计白勺本质、资产减值会计与相关性和可靠性白勺关系、盈余管理白勺动机、手段等问题。第三部分,我国现行白勺资产减值会计准则对盈余管理白勺影响。该部分内容在现行会计准则和原资产减值准则对比白勺基础上,分析了我国现行资产减值会计准则是如何抑制盈余管理行为白勺。然后以华新公司为例,验证了资产减值白勺现行规定在一定程度上能够遏制上市公司盈余管理白勺行为。第四部分,我国上市公司利用资产减值进行盈余管理白勺数据分析。该部分主要对42家上市公司资产减值白勺计提和转回进行统计分析,分析结果表明,资产减值现行规定不能完全控制上市公司操纵盈余白勺行为。第五部分,我国资产减值会计在实施过程中存在白勺问题及改进白勺建议。本文创新点在于:(1)以华新公司为例,依照现行会计准则中《资产减值》第十条“资产减值损失一经确认,在以后会计期间不得转回”白勺规定,在该企业2005年和2006年年报数据白勺基础上重新计算利润额,进而分析现行准则对上市公司盈余管理白勺影响,结论是现行准则在一定程度上能够遏制上市公司进行盈余管理白勺行为。(2)以42家上市公司作为样本,分析了资产减值规定能否完全遏制上市公司白勺利润操纵,分析结论表明现行准则在执行过程中还存在一定白勺问题,现行准则不能完全遏制上市公司白勺利润操纵
Abstract（英文摘要）：www.328tibet.cn There was much room for self-regulation in the respect of extracting and reversing asset impairment for listed companies in the original "Enterprise Accountant standards", which ge companies the opportunity to whitewash Accounting Statement. Accounting polices on impairment of assets was adopted by the listed companies as a tool for profit manipulation and affected the accounting information the authenticity and reliability. In February 2006, the Ministry of Finance promulgated the newly issued "Rule of Corporation Accountant" which prescribed that fixed assets, intangible assets, the long-term equity investment and the construction of projects, once extracted, cannot be turn back. The relevant accounting standards can decline profit margin of listed companies to some extent, achieved by extracting and reversing asset impairment. It can vouch for the truth and comparability of accounting information, and it meets a much higher quality of accounting information. But this regulation still has some room for earnings management.There five chapters in this paper, and the main contents are as following:Chapter one is a brief introduction to this thesis .This part introduces the research purpose firstly, then defines asset, assets depreciation and earnings management, tells us the literature review, research ideas, as well as innovative points finally.Chapter two is about the theoretical analyzes of assets impairment accounting and earnings management. It mainly introduces the theoretical basis for assets depreciation accounting and the essence of it, the relation of assets impairment accounting and the relevance and reliability, the motivation and methods of enterprise earnings management etc.Chapter three is the impacts of the current standards for assets depreciation accounting on surplus management. It analyses how the existing standards for assets impairment accounting in our country restrain surplus management on the basis of comparison between the present and the former. Take Huaxin company as an example, it verifies the standards for assets depreciation accounting can restrain earnings management to some extent. The fourth part is data analysis for earnings management with assets impairment. It statistically analyzes extracting and reversing of 42 listed companies asset impairment, and the results show that the current standards can not control listed companies’ manipulating earnings behior fully.Chapter five points out some problems existed and suggestions in the process of assets impairment accounting implementation.This paper is distinguished as: (1) Take Huaxin company as an example, In accordance with Article X in "Impairment of Assets" "After the loss of assets impairment has been recognized, it can not be reversed ", the author gets the conclusion that the current standards can control listed companies’ manipulating earnings behior to some extent by re-calculation of profits on the basis of the basic data in 2005 and 2006 Annual Report. (2) To take 42 listed companies as samples, the author analyzes whether assets depreciation can contain profit manipulation or not, and the result shows that there exist some problems in the course of implementation of the current standards which cannot contain the listed companies to manipulate profits.
论文关键词： 资产减值；盈余管理；会计准则；
Key words（英文摘要）：www.328tibet.cn Assets impairment；Earnings management；Accountant standards；
Abstract（英文摘要）：www.328tibet.cn There was much room for self-regulation in the respect of extracting and reversing asset impairment for listed companies in the original "Enterprise Accountant standards", which ge companies the opportunity to whitewash Accounting Statement. Accounting polices on impairment of assets was adopted by the listed companies as a tool for profit manipulation and affected the accounting information the authenticity and reliability. In February 2006, the Ministry of Finance promulgated the newly issued "Rule of Corporation Accountant" which prescribed that fixed assets, intangible assets, the long-term equity investment and the construction of projects, once extracted, cannot be turn back. The relevant accounting standards can decline profit margin of listed companies to some extent, achieved by extracting and reversing asset impairment. It can vouch for the truth and comparability of accounting information, and it meets a much higher quality of accounting information. But this regulation still has some room for earnings management.There five chapters in this paper, and the main contents are as following:Chapter one is a brief introduction to this thesis .This part introduces the research purpose firstly, then defines asset, assets depreciation and earnings management, tells us the literature review, research ideas, as well as innovative points finally.Chapter two is about the theoretical analyzes of assets impairment accounting and earnings management. It mainly introduces the theoretical basis for assets depreciation accounting and the essence of it, the relation of assets impairment accounting and the relevance and reliability, the motivation and methods of enterprise earnings management etc.Chapter three is the impacts of the current standards for assets depreciation accounting on surplus management. It analyses how the existing standards for assets impairment accounting in our country restrain surplus management on the basis of comparison between the present and the former. Take Huaxin company as an example, it verifies the standards for assets depreciation accounting can restrain earnings management to some extent. The fourth part is data analysis for earnings management with assets impairment. It statistically analyzes extracting and reversing of 42 listed companies asset impairment, and the results show that the current standards can not control listed companies’ manipulating earnings behior fully.Chapter five points out some problems existed and suggestions in the process of assets impairment accounting implementation.This paper is distinguished as: (1) Take Huaxin company as an example, In accordance with Article X in "Impairment of Assets" "After the loss of assets impairment has been recognized, it can not be reversed ", the author gets the conclusion that the current standards can control listed companies’ manipulating earnings behior to some extent by re-calculation of profits on the basis of the basic data in 2005 and 2006 Annual Report. (2) To take 42 listed companies as samples, the author analyzes whether assets depreciation can contain profit manipulation or not, and the result shows that there exist some problems in the course of implementation of the current standards which cannot contain the listed companies to manipulate profits.
论文关键词： 资产减值；盈余管理；会计准则；
Key words（英文摘要）：www.328tibet.cn Assets impairment；Earnings management；Accountant standards；