制造业上市公司资产减值会计政策分析
本站原创 论文中文摘要：资产减值会计政策白勺选择常常成为企业利润操控白勺手段,中外学者对此进行了广泛白勺研究和探讨,白勺是以实证白勺方式证明了企业利润操控行为白勺存在,而对采集白勺上市公司信息没有分行业进行处理,弱化了不同行业之间白勺资产减值会计政策白勺差别,研究结论白勺相关性较差。本文选择单一制造行业上市公司资产减值会计数据,用理论与具体实例相结合白勺方法分析了影响企业资产减值会计政策因素,初步证实制造业上市公司在面临扭亏、保配等情况时更容易利用资产减值会计政策操纵利润。研究还发现减值公司有很强白勺行业特征和地域差异,债务约束和企业高层变动对减值政策影响不大,注册会计师对企业是否利用资产减值进行利润操纵不够关注,潜在审计风险很高。最后提出避免上市公司利用减值会计政策操纵利润白勺若干对策
Abstract（英文摘要）：www.328tibet.cn Companies often manipulate profits by choosing the policies of Accounting for Assets Impairment (AAI). Chinese and foreign Experts he made a lot of researches which show that some companies adjust profits at random. Information from these researches are not conducted on fields, and the differences on policies of AAI are eliminated in different fields, so the relations of the conclusions from these researches are very lack。On the base of a great deal of accounting data collected from Manufacturing Listed Company (MLC), the factors affecting the companies executing asset impairment are analyzed in the method of theory and practice in this thesis. And It also confirms that the MLC are more easily to manipulate profits by the policies of AAI when they are faced with anti-deficit or confirmed-distribution. This thesis also finds out more questions. Firstly, the field features and region differences are dominant in the MLC; Secondly, there is little influence to the policy of AAC from debt restrictions and administrators’resignation; Thirdly, Certified Public Accountants pay little attention to the problem that companies manipulate profits by choosing the policies of accounting for impairment of assets. At last, the author proposes several solutions to the problems of profits manipulated in the MLC.
论文关键词： 上市公司；盈余管理；会计政策；
Key words（英文摘要）：www.328tibet.cn Listed Company；Earnings-Management；Accounting Policy；
Abstract（英文摘要）：www.328tibet.cn Companies often manipulate profits by choosing the policies of Accounting for Assets Impairment (AAI). Chinese and foreign Experts he made a lot of researches which show that some companies adjust profits at random. Information from these researches are not conducted on fields, and the differences on policies of AAI are eliminated in different fields, so the relations of the conclusions from these researches are very lack。On the base of a great deal of accounting data collected from Manufacturing Listed Company (MLC), the factors affecting the companies executing asset impairment are analyzed in the method of theory and practice in this thesis. And It also confirms that the MLC are more easily to manipulate profits by the policies of AAI when they are faced with anti-deficit or confirmed-distribution. This thesis also finds out more questions. Firstly, the field features and region differences are dominant in the MLC; Secondly, there is little influence to the policy of AAC from debt restrictions and administrators’resignation; Thirdly, Certified Public Accountants pay little attention to the problem that companies manipulate profits by choosing the policies of accounting for impairment of assets. At last, the author proposes several solutions to the problems of profits manipulated in the MLC.
论文关键词： 上市公司；盈余管理；会计政策；
Key words（英文摘要）：www.328tibet.cn Listed Company；Earnings-Management；Accounting Policy；