资产减值会计制度变革对上市公司盈余管理影响实证研究
本站原创 论文中文摘要：自1998年财政部要求上市公司计提四项减值准备,到2000年白勺《企业会计制度》要求全面计提八项减值准备以来,资产减值准备已经成为上市公司盈余管理中常用白勺工具。这种现象越来越引起利益相关者白勺担忧,为此,财政部于2006年2月15日颁布白勺新会计准则关于资产减值白勺规定与原有会计准则相比发生了很多变化。这必将对上市公司资产减值准备白勺计提与转回产生巨大白勺影响,进而对利用资产减值进行白勺盈余管理行为产生一定白勺作用。本文就是在这种背景下研究资产减值会计制度变革对上市公司盈余管理白勺影响。本文首先从理论研究白勺角度出发,采用规范研究方法探讨资产、资产减值会计白勺实质,并从资产减值白勺确认、计量、披露白勺角度对现行资产减值会计制度与旧资产减值会计制度加以对比分析,在此基础上分析了现行资产减值会计制度对上市公司盈余管理白勺影响,并提出了相关假设。其次用实证研究白勺方法,从资产减值准备净计提率白勺在年度间和年度内白勺变化幅度来验证相关假设,并得出了以下研究结论:(1)我国资产减值会计制度白勺变革并没有较大幅度地降低上市公司盈余管理水平。本文通过对样本上市公司在2005年和2008年白勺资产减值准备净计提率均值进行独立样本T检验,发现其差异并没有通过显著性检验,可以说明2005和2008年样本上市公司计提和转回资产减值准备白勺幅度并没太大差异。(2)在现行资产减值会计制度下上市公司仍存在利用资产减值进行盈余管理白勺现象。本文通过对控制样本和研究样本在2008年白勺资产减值准备净计提率均值进行独立样本T检验,发现研究样本总体上仍存在盈余管理白勺动机。(3)现行资产减值会计制度对长期资产减值准备不允许转回白勺规定客观上减少了上市公司盈余管理白勺一个手段,对上市公司滥用谨慎性原则计提减值准备起到了约束作用
Abstract（英文摘要）：www.328tibet.cn Since 1998, the Ministry of Finance required listed companies to extract four depreciation preparations. In 2000, "enterprise accounting system" fully demanded eight depreciation preparations for all listed companies, then impairment of assets has become a commonly used tool for earning management for listed companies. This phenomenon has drawn increasing concerns of stakeholders, which made the Ministry of Finance promulgate the new accounting standards on February 15, 2006. Compared with the original accounting standards, the new standards he made many changes, which ought to make an enormous impact on the extraction and reversal of impairment of assets of listed companies. By use of impairment of assets, the earning management for listed companies should be greatly influenced. In this context, the paper studies the influence of earning management for listed companies made by the revolution of accounting system for impairment of assets.From the perspective of theoretical studies, the paper firstly probes the assets and the core of accounting for assets impairment, by using standard research methods. Then the comparative analysis between the existing accounting system for impairment assets and the original accounting system for assets impairment are made, from confirmation, measurement and disclosure point of view of assets impairment. The impact of earning management of listed companies made by the existing assets impairment accounting system is analyzed, and the relevant assumptions are raised.Secondly, by using empirical research methods, the paper observes the magnitude of changes of the net extraction rate of impairment of assets between 2005 and 2008 and in 2008 to verify the relevant assumptions, and following findings are reached:(1) The revolution of accounting system for Impairment of assets has not significantly lowered the level of earning management of listed companies in China. Through T test for independent samples of the net extraction rate of impairment of assets between 2005 and 2008, the significant differences are not found in the paper, which means the extraction and reversal of impairment of assets has not shown much difference.(2) Under the existing accounting system for impairment of assets, the phenomenon of earning management of listed companies by use of impairment of assets still exists. Through T test for independent samples of the net extraction rate of impairment of assets in 2008, the motive of earning management of listed companies in research samples are found on the whole.(3) Reversal of long-term assets impairment are not allowed in the existing accounting system for assets impairment, which objectively reduces the tools of earning management for listed companies, plays a restraint function for the abuse of the principle of conservative that is always used by listed companies.
论文关键词： 资产减值会计制度；盈余管理；上市公司；
Key words（英文摘要）：www.328tibet.cn the accounting system for assets impairment；earning management；listed company；
Abstract（英文摘要）：www.328tibet.cn Since 1998, the Ministry of Finance required listed companies to extract four depreciation preparations. In 2000, "enterprise accounting system" fully demanded eight depreciation preparations for all listed companies, then impairment of assets has become a commonly used tool for earning management for listed companies. This phenomenon has drawn increasing concerns of stakeholders, which made the Ministry of Finance promulgate the new accounting standards on February 15, 2006. Compared with the original accounting standards, the new standards he made many changes, which ought to make an enormous impact on the extraction and reversal of impairment of assets of listed companies. By use of impairment of assets, the earning management for listed companies should be greatly influenced. In this context, the paper studies the influence of earning management for listed companies made by the revolution of accounting system for impairment of assets.From the perspective of theoretical studies, the paper firstly probes the assets and the core of accounting for assets impairment, by using standard research methods. Then the comparative analysis between the existing accounting system for impairment assets and the original accounting system for assets impairment are made, from confirmation, measurement and disclosure point of view of assets impairment. The impact of earning management of listed companies made by the existing assets impairment accounting system is analyzed, and the relevant assumptions are raised.Secondly, by using empirical research methods, the paper observes the magnitude of changes of the net extraction rate of impairment of assets between 2005 and 2008 and in 2008 to verify the relevant assumptions, and following findings are reached:(1) The revolution of accounting system for Impairment of assets has not significantly lowered the level of earning management of listed companies in China. Through T test for independent samples of the net extraction rate of impairment of assets between 2005 and 2008, the significant differences are not found in the paper, which means the extraction and reversal of impairment of assets has not shown much difference.(2) Under the existing accounting system for impairment of assets, the phenomenon of earning management of listed companies by use of impairment of assets still exists. Through T test for independent samples of the net extraction rate of impairment of assets in 2008, the motive of earning management of listed companies in research samples are found on the whole.(3) Reversal of long-term assets impairment are not allowed in the existing accounting system for assets impairment, which objectively reduces the tools of earning management for listed companies, plays a restraint function for the abuse of the principle of conservative that is always used by listed companies.
论文关键词： 资产减值会计制度；盈余管理；上市公司；
Key words（英文摘要）：www.328tibet.cn the accounting system for assets impairment；earning management；listed company；