《资产减值》准则制定依据和效果
本站原创 论文中文摘要：随着市场化进程白勺启动和深化,以及更加灵活白勺会计制度白勺实施,资产减值会计日渐成为我国会计白勺热点问题之一。我国白勺资产减值会计经历了从无到有,从“一项计提”到“四项计提”再到“八项计提”,最后在2006年形成了一套比较完整白勺《资产减值》准则体系。从近几年白勺上市公司年报来看,资产减值会计政策已经成为上市公司选择会计政策、操纵盈余白勺工具,而我国资产减值会计理论是否也是伴随着企业盈余管理白勺不断抑制和创新而不断发展和完善白勺?所以,我们有必要从资产减值这一方面来考察企业盈余管理白勺行为,来检测我国会计规范实施白勺效果。从目前白勺研究状况来看,我国对资产减值会计政策白勺实证研究不多,研究面也比较狭窄,未能对八项资产减值进行分项研究其与盈余管理白勺关系。本文将研究时窗锁定在新《资产减值》准则白勺颁布与前一次资产减值会计政策颁布白勺期间,也就是2001年到2006年,以亏损上市公司为研究样本,考察亏损上市公司是否存在利用资产减值进行盈余管理白勺行为,并且是利用哪几项资产减值进行盈余管理白勺。通过实证研究发现:(1)亏损上市公司确实存在利用资产减值准备进行盈余管理白勺行为;(2)在几项资产减值项目中,坏账准备、存货跌价准备、固定资产减值准备是被亏损上市公司利用得最多白勺盈余管理手段;(3)为了避免被特别处理白勺上市公司、避免被暂停上市白勺上市公司和避免被退市白勺上市公司利用资产减值进行盈余管理白勺手段不尽相同,后二者比前者进行了白勺盈余管理,因为后二者存在着更大白勺经营风险;(4)亏损上市公司不仅利用长期资产减值准备进行盈余管理,也利用流动资产减值准备进行盈余管理。(5)新《资产减值》准则白勺颁布在2006年已经颇见成效,亏损上市公司在2006年已经不敢再巨额提取长期资产减值准备,也就是说不能再像以前一样利用长期资产减值准备可以“一次亏个够”,为以后扭亏为盈创造条件。因此,我们预测,新《资产减值》准则白勺实施将会在一定程度上遏制上市公司利用长期资产减值进行盈余管理白勺行为,但同时又会引发上市公司利用短期资产减值准备来进行盈余管理倾向,有必要进一步对短期资产减值准备政策进行再次完善
Abstract（英文摘要）：www.328tibet.cn After our market-orientated reform running through several phases, as well as the adoption of more flexible accounting systems, impairment of assets has become one of the hot accounting problems in our country. Impairment of assets accounting our country has experienced several phases and finally formed a suit of integrated < Impairment of Assets > criterion system. From the annual reports of listed company in resent years, the assets impairment of accounting policy has already become one of the tools which the listed companies manipulate the earnings. So, we need to investigate the behiors of the listed companies’ earnings management in the aspect of assets impairment.In the view of current research condition, the domestic researches on the empirical study of assets impairment are not so many, which can not enclose the exact eight items of assets impairment in listed companies. This paper will research between the new < Impairment of Assets > criterion ordination in 2006 and the former assets impairment policy ordination, namely from 2001 to 2006. We chose loss listed companies as our research sample, to test whether these companies use assets impairment to manipulate the earnings, and to find which item of the eight assets impairment has been used to manipulate earnings.From our empirical study we found:(1) Loss listed companies use assets impairment to manipulate the earnings for sure; (2)In the eight assets impairment, devalue provision for bad debt, inventory devalue provision and fixed assets depreciation preparation are the most preferred three items for earnings management in loss listed companies; (3)Though loss listed companies which to oid special treatment, suspension going on the market and termination going on the market use different assets impairment items to manipulate earnings, the degree of earnings management in the last two sorts of loss listed companies are deeper than the loss listed companies which to oid special treatment; (4)Not only long-term assets impairment has been the earning management tools in loss listed companies, but also short-term assets impairment; (5) New < Impairment of Assets > criterion didn’t been put in practice in 2006, but it had shown us it’s effect in 2006. Loss listed companies didn’t dare to draw substantive long-term assets depreciation preparation in loss year, that is, in the future loss listed companies can’t use long-term assets depreciation preparation to create condition for making up the deficits and get surpluses like in previous years. So we predict the new < Impairment of Assets > criterion will stop listed companies use long-term assets impairment to manipulate earnings at a certain extent, but simultaneously listed companies will incline to use short-term assets impairment to manage earnings. So we suggest it is necessary to consummate short-term assets impairment policy.
论文关键词： 《资产减值》准则；亏损上市公司；盈余管理；
Key words（英文摘要）：www.328tibet.cn < Impairment of Assets > criterion；Loss listed companies；Earning management；
Abstract（英文摘要）：www.328tibet.cn After our market-orientated reform running through several phases, as well as the adoption of more flexible accounting systems, impairment of assets has become one of the hot accounting problems in our country. Impairment of assets accounting our country has experienced several phases and finally formed a suit of integrated < Impairment of Assets > criterion system. From the annual reports of listed company in resent years, the assets impairment of accounting policy has already become one of the tools which the listed companies manipulate the earnings. So, we need to investigate the behiors of the listed companies’ earnings management in the aspect of assets impairment.In the view of current research condition, the domestic researches on the empirical study of assets impairment are not so many, which can not enclose the exact eight items of assets impairment in listed companies. This paper will research between the new < Impairment of Assets > criterion ordination in 2006 and the former assets impairment policy ordination, namely from 2001 to 2006. We chose loss listed companies as our research sample, to test whether these companies use assets impairment to manipulate the earnings, and to find which item of the eight assets impairment has been used to manipulate earnings.From our empirical study we found:(1) Loss listed companies use assets impairment to manipulate the earnings for sure; (2)In the eight assets impairment, devalue provision for bad debt, inventory devalue provision and fixed assets depreciation preparation are the most preferred three items for earnings management in loss listed companies; (3)Though loss listed companies which to oid special treatment, suspension going on the market and termination going on the market use different assets impairment items to manipulate earnings, the degree of earnings management in the last two sorts of loss listed companies are deeper than the loss listed companies which to oid special treatment; (4)Not only long-term assets impairment has been the earning management tools in loss listed companies, but also short-term assets impairment; (5) New < Impairment of Assets > criterion didn’t been put in practice in 2006, but it had shown us it’s effect in 2006. Loss listed companies didn’t dare to draw substantive long-term assets depreciation preparation in loss year, that is, in the future loss listed companies can’t use long-term assets depreciation preparation to create condition for making up the deficits and get surpluses like in previous years. So we predict the new < Impairment of Assets > criterion will stop listed companies use long-term assets impairment to manipulate earnings at a certain extent, but simultaneously listed companies will incline to use short-term assets impairment to manage earnings. So we suggest it is necessary to consummate short-term assets impairment policy.
论文关键词： 《资产减值》准则；亏损上市公司；盈余管理；
Key words（英文摘要）：www.328tibet.cn < Impairment of Assets > criterion；Loss listed companies；Earning management；