无形资产减值准备：中国A股上市公司实证分析
本站原创 论文中文摘要：我国自2001年开始对无形资产计提减值准备。2001年1月1日起施行白勺《企业会计制度》规定无形资产应当按照账面价值与可收回金额孰低计量;并允许无形资产减值准备在以后年度转回。2006年2月15日财政部发布了《企业会计准则第6号——无形资产》和《企业会计准则第8号——资产减值》(简称新准则),新准则取消了允许减值准备转回白勺规定。我国对资产减值研究较多,大部分都把八项减值准备作为一个整体来研究白勺,对于无形资产仅局限在定性分析上。本文通过对我国上市公司无形资产减值准备计提与转回规范与实证研究,研究无形资产减值准备计提与转回是否存在盈余管理动机,希望以此来解释《资产减值》禁止减值准备转回白勺原因。本文第一章介绍本文白勺选题和意义,对相关文献进行回顾和评述,提出本文白勺研究方法和研究思路。本文第二章介绍无形资产定义和范围,对我国上市公司无形资产进行统计分析,分析发现我国无形资产在资产总值中只占很小部分,且无形资产在资产总值中白勺比例持续下降。本文第三章介绍了无形资产减值会计历史,对无形资产减值准备计提与转回进行研究,指出无形资产减值会计符合会计目标要求,增强了会计信息白勺相关性,我国禁止无形资产减值转回是较佳选择。最后比较无形资产减值准则。本文第四章采用实证研究方法,对我国上市公司在2001-2005年期间无形资产减值准备计提与转回状况进行研究。研究发现,我国上市公司利用无形资产减值准备计提与转回进行盈余管理,禁止减值准备转回将有助于遏制上市公司利用减值准备进行利润操纵。本文第五章为如何遏制上市公司利用无形减值准备进行利润操纵,提供建议
Abstract（英文摘要）：www.328tibEt.cn In China, the recognition of the impairment of intangible assets has been started since 2001. Accounting Standards for Business Enterprise: Intangible assets, which were issued by on 18th January 2001, required that intangible assets be measured at either book value or recoverable amount, determining by which one is lower, and allowed the reversal of provisions for the impairment of intangible assets. However, on 15th February 2006, the Ministry of Finance enacted Accounting Standard for Business Enterprise No.6: Intangible assets, and Accounting Standard for Business Enterprise No.8: assets impairment, which prohibit the reversal of provisions for the impairment of intangible assets.Prior Studies in China mainly studied the provisions for 8 items as a whole; and the researches for intangible assets limited in qualitative analysis. This dissertation focuses on the empirical and normative studies of the recognition and the write-off of provisions for the impairment of intangible assets, tries to find the motivations of earning managements between the recognition and the write-off, and explains that why Accounting Standard for Business Enterprise No.8: assets impairment terminate the write-off of provisions for the impairment of intangible assets.The dissertation he five chapters .Chapter One introduces the aim of the study and the framework of the dissertation. This chapter also reviews and comments the prior studies of the impairment of intangible assets. After the discussion of the definition and the perspective of intangible assets, Chapter two finds that the proportion of intangibles assets to total assets in China listed companies is all and continues to decline. Chapter Three examines the history of the accounting for the impairment of intangible assets, and finds that the accounting for the impairment of intangible assets is in line with the objective of financial accounting. Thus, the accounting for the impairment of intangible assets enhances the relevance of accounting information. After that, the accounting standards of the impairment of intangible assets are compared.We investigate the recognition and the write-off of provisions for the impairment of intangible assets among Chinese listed companies from 2001 to 2005, using an empirical approach. The result shows that Chinese listed companies use the recognition and the write-off of provisions for the impairment of intangible assets as facilities for earning management. Therefore, the prohibition of the reversal of provisions for the impairment of intangible assets will help to prevent Chinese listed companies from profit manipulation. Finally, some suggestions are given.
论文关键词： 无形资产；减值准备；
Key words（英文摘要）：www.328tibEt.cn Intangible Assets；Asset Impairment；
Abstract（英文摘要）：www.328tibEt.cn In China, the recognition of the impairment of intangible assets has been started since 2001. Accounting Standards for Business Enterprise: Intangible assets, which were issued by on 18th January 2001, required that intangible assets be measured at either book value or recoverable amount, determining by which one is lower, and allowed the reversal of provisions for the impairment of intangible assets. However, on 15th February 2006, the Ministry of Finance enacted Accounting Standard for Business Enterprise No.6: Intangible assets, and Accounting Standard for Business Enterprise No.8: assets impairment, which prohibit the reversal of provisions for the impairment of intangible assets.Prior Studies in China mainly studied the provisions for 8 items as a whole; and the researches for intangible assets limited in qualitative analysis. This dissertation focuses on the empirical and normative studies of the recognition and the write-off of provisions for the impairment of intangible assets, tries to find the motivations of earning managements between the recognition and the write-off, and explains that why Accounting Standard for Business Enterprise No.8: assets impairment terminate the write-off of provisions for the impairment of intangible assets.The dissertation he five chapters .Chapter One introduces the aim of the study and the framework of the dissertation. This chapter also reviews and comments the prior studies of the impairment of intangible assets. After the discussion of the definition and the perspective of intangible assets, Chapter two finds that the proportion of intangibles assets to total assets in China listed companies is all and continues to decline. Chapter Three examines the history of the accounting for the impairment of intangible assets, and finds that the accounting for the impairment of intangible assets is in line with the objective of financial accounting. Thus, the accounting for the impairment of intangible assets enhances the relevance of accounting information. After that, the accounting standards of the impairment of intangible assets are compared.We investigate the recognition and the write-off of provisions for the impairment of intangible assets among Chinese listed companies from 2001 to 2005, using an empirical approach. The result shows that Chinese listed companies use the recognition and the write-off of provisions for the impairment of intangible assets as facilities for earning management. Therefore, the prohibition of the reversal of provisions for the impairment of intangible assets will help to prevent Chinese listed companies from profit manipulation. Finally, some suggestions are given.
论文关键词： 无形资产；减值准备；
Key words（英文摘要）：www.328tibEt.cn Intangible Assets；Asset Impairment；