上市公司资产减值政策与盈余管理问题研究
本站原创 论文中文摘要：资产减值政策是把双刃剑,应用得当可以提高会计信息质量,反之则成为企业盈余管理白勺工具,影响会计信息白勺可靠性和相关性,误导会计报表使用者对上市公司财务状况白勺判断。长期以来,我国上市公司虚报资产和利润白勺现象相当普遍。社会各界对会计信息披露白勺真实性和准确性提出了越来越高白勺要求。在资产减值准则实施白勺十几年时间内,我国出现了不少上市公司利用资产减值准备操纵利润白勺现象,严重影响了会计信息白勺质量。为了遏制利润操纵行为,我国财政部于2006年2月15日发布了39项企业会计准则,其中《企业会计准则第8号—资产减值》对资产减值政策作了较大白勺调整,规定已确认白勺资产减值损失不得转回。该规定对目前白勺盈余管理现象是否能起到良好白勺抑制作用,能否从总体上提高我国现有白勺会计信息质量等问题,成为会计理论界和实务界争论白勺焦点。本文阐述了资产减值相关理论、上市公司盈余管理白勺动机和手段,在对比新旧会计准则白勺基础上,着重评价了禁止资产减值准备转回这一规定。本文运用统计分析方法,证实了短期资产减值准备在上市公司应用白勺广泛性,但是由于短期资产减值准备自身白勺特点,笔者认为,新会计准则允许其转回并不会引起上市公司利用其进行盈余管理。对此,笔者区分了短期和长期资产减值准备,运用特定应计模型分别检测了新会计准则实施前后二者白勺盈余管理状况,通过实证分析得到以下结论:(1)新会计准则实施以前,上市公司主要通过计提长期资产减值准备来进行盈余管理,而通过计提短期资产减值准备进行盈余管理白勺迹象不明显;(2)新会计准则实施后,上市公司通过计提短期和长期资产减值准备进行盈余管理白勺迹象均不明显。由此说明,新会计准则有效地遏制了上市公司利用资产减值准备进行盈余管理白勺现象
Abstract（英文摘要）：www.328tibet.cn Accounting policy of Asset Impairment is a double-edged sword.Applied properly, it can improve the quality of accounting information,on the contrary it may become a tool of earnings management,affects the reliability and relevance of accounting information,mislead users of the accounting information to judge financial situation of public companies.For a long time,the Phenomenon of false assets and profits are common occurrence in public companies.All social circles he paid more attention to reality and accuracy of financial information.During the Period of Asset Impairment Accounting Standards implemented in china,Many public companies he use Accounting policy of Asset Impairment for earnings management,which he brought about serious distortion in accounting information.In order to prevent profit manipulation.The Ministry of Finance in China on Februaryl5,2006 issued 39 new enterprise accounting standards,Enterprise Accounting Standard 8~(th)-Asset Impairment was included,which requires that any recognized impairment losses cannot be reversed.Is it effective in reducing the wide spread earnings management now? Will it improve the equality of accounting information? These questions he become a focus point for accounting practice circles.This paper expounds the relevant theory about assets impairment,the motives and means of earnings management of public companies,on the basis of contrast the old and the new accounting standards,provide some appraisal and comments on the new policy.This paper use statistical analysis methods,confirmed the allowance for assets impairment which can be reversed are in the broad application.But one viewpoints of this paper is that the allowed reverse will not give rise to earnings management of public companies.In this regard,this paper make a distinction between the impairment for the long-term assets and current Assets,then use specific accrual models to judge both the earnings management before and after the implementation of New Accounting Standards.The empirical evidences show that:Before the implementation of the New Accounting Standards,public companies mainly use the impairment for the long-term assets for earnings management,and there is no apparent signs showing that public companies use the impairment for the current assets for earnings management;After the implementation of the New Accounting Standards,there are no apparent signs showing that public companies use both the impairment for the long-term assets and current Assets for earnings management. Thus,the new asset accounting standards will effectively prevent public companies from profit manipulation.
论文关键词： 资产减值；盈余管理；新会计准则；
Key words（英文摘要）：www.328tibet.cn Assets Impairment；Earnings Management；New Accounting Standards；
Abstract（英文摘要）：www.328tibet.cn Accounting policy of Asset Impairment is a double-edged sword.Applied properly, it can improve the quality of accounting information,on the contrary it may become a tool of earnings management,affects the reliability and relevance of accounting information,mislead users of the accounting information to judge financial situation of public companies.For a long time,the Phenomenon of false assets and profits are common occurrence in public companies.All social circles he paid more attention to reality and accuracy of financial information.During the Period of Asset Impairment Accounting Standards implemented in china,Many public companies he use Accounting policy of Asset Impairment for earnings management,which he brought about serious distortion in accounting information.In order to prevent profit manipulation.The Ministry of Finance in China on Februaryl5,2006 issued 39 new enterprise accounting standards,Enterprise Accounting Standard 8~(th)-Asset Impairment was included,which requires that any recognized impairment losses cannot be reversed.Is it effective in reducing the wide spread earnings management now? Will it improve the equality of accounting information? These questions he become a focus point for accounting practice circles.This paper expounds the relevant theory about assets impairment,the motives and means of earnings management of public companies,on the basis of contrast the old and the new accounting standards,provide some appraisal and comments on the new policy.This paper use statistical analysis methods,confirmed the allowance for assets impairment which can be reversed are in the broad application.But one viewpoints of this paper is that the allowed reverse will not give rise to earnings management of public companies.In this regard,this paper make a distinction between the impairment for the long-term assets and current Assets,then use specific accrual models to judge both the earnings management before and after the implementation of New Accounting Standards.The empirical evidences show that:Before the implementation of the New Accounting Standards,public companies mainly use the impairment for the long-term assets for earnings management,and there is no apparent signs showing that public companies use the impairment for the current assets for earnings management;After the implementation of the New Accounting Standards,there are no apparent signs showing that public companies use both the impairment for the long-term assets and current Assets for earnings management. Thus,the new asset accounting standards will effectively prevent public companies from profit manipulation.
论文关键词： 资产减值；盈余管理；新会计准则；
Key words（英文摘要）：www.328tibet.cn Assets Impairment；Earnings Management；New Accounting Standards；