资产减值会计政策与盈余管理实证研究
本站原创 论文中文摘要：进入二十一世纪,企业面临的经济环境的不确定性加剧,使资产减值会计成为当前各国会计的热点问题之一。从近几年的上市公司年报来看,资产减值的会计政策已经成为上市公司选择会计政策、操纵盈余的工具。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的行为,来检测我国会计规范实施的效果。从目前的研究状况来说,我国对资产减值会计政策的实证研究不多,研究面也比较狭窄,未能全面研究我国上市公司执行资产减值会计政策的情况和探讨上市公司计提资产减值的真实动机。为了考察在亏损上市公司中是否存在利用资产减值会计政策进行盈余管理的行为,本文提出了四个假设;并通过描述性统计、相关性分析、配对检验和回归分析,证明了我国的亏损上市公司为了避免被实施特别处理、暂停上市、终止上市的处罚,确实存在着利用少计提资产减值准备的会计政策来实现扭亏为盈的现象;本文证明了明显影响上计提资产减值的因素有:反映公司经营和财务风险的速动比率、流动比率、资产负债率,以及能综合反映资产运营状况的总资产周转率。本文的研究框架共分为五个部分:第一部分是引言,概述研究背景与意义、研究的问题、采用的研究方法以及本文的研究框架。第二部分是文献综述,阐述了中外学者对公司运用资产减值会计政策进行盈余管理行为的研究成果。第三部分是我国资产减值会计的基本理论,阐述了我国的资产减值会计政策发展过程以及赋予的企业会计选择权。第四部分是我国亏损上市公司实施资产减值会计政策的实证分析,阐述了研究所要验证的假设、使用的研究方法、变量选择、回归模型、资料来源以及实证研究的结果及其分析。第五部分是研究结论、建议和局限,阐述了由实证研究结果得到的结论、改革建议并提出了以后研究的方向。需要说明的是,本文只是对亏损上市公司利用资产减值会计政策进行盈余管理行为作了初步地探索,无论是在实证设计上还是方法选择上仍然存在一些不成熟的地方,因此需要随着将来证券市场的发展和理论研究的深入,进一步加以修正和完善
Abstract（英文摘要）： Entering 21~(st) centuries, the economical environment that companies face turns worse, which makes asset depreciation be one of the hot accounting problems around the world. From the annual reports of listed company in resent years, the asset depreciation 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 asset depreciation.In the view of current research condition, the domestic researches on the empirical study of asset depletion are not much, which can not enclose the exact motive to implement the asset depletion in loss listed company. In order to investigate the situation of asset depreciation in loss listed companies, this paper puts forward five assumptions to certificate the fact that the loss listed companies in China manipulates the earnings by asset depreciation of accounting policy in order to oid loss again in coming year. This paper also proves that the obvious factors which affect the behiors of loss listed companies are current ratio, asset turnover ratio.There are 5 parts in this paper. The first part is a preface, discussing the problem, research background, and research method and research frame of the paper. The second part is the research overview. The third part is the basic theory on asset depreciation of accounting policy in China, which discusses the development of asset depreciation of accounting policy and the options the loss listed companies can choose from the accounting policy give. The fourth part discusses the empirical study on the implementation of asset depreciation in domestic loss listed companies, which also proposes 4 assumptions, the research method, the data source, the results of empirical study and the analyses of the results. The fifth part is to propose the conclusion, suggestion, and the research limit, and also puts forward direction of further research.What’s more, with the development of the stock market, and the new regulation of asset depreciation, it’s necessary to do further research on this subject.
论文关键词： 实证研究；盈余管理；资产减值；亏损上市公司；
Key words（英文摘要）： empirical study；earnings management；asset depreciation；loss listed company；
Abstract（英文摘要）： Entering 21~(st) centuries, the economical environment that companies face turns worse, which makes asset depreciation be one of the hot accounting problems around the world. From the annual reports of listed company in resent years, the asset depreciation 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 asset depreciation.In the view of current research condition, the domestic researches on the empirical study of asset depletion are not much, which can not enclose the exact motive to implement the asset depletion in loss listed company. In order to investigate the situation of asset depreciation in loss listed companies, this paper puts forward five assumptions to certificate the fact that the loss listed companies in China manipulates the earnings by asset depreciation of accounting policy in order to oid loss again in coming year. This paper also proves that the obvious factors which affect the behiors of loss listed companies are current ratio, asset turnover ratio.There are 5 parts in this paper. The first part is a preface, discussing the problem, research background, and research method and research frame of the paper. The second part is the research overview. The third part is the basic theory on asset depreciation of accounting policy in China, which discusses the development of asset depreciation of accounting policy and the options the loss listed companies can choose from the accounting policy give. The fourth part discusses the empirical study on the implementation of asset depreciation in domestic loss listed companies, which also proposes 4 assumptions, the research method, the data source, the results of empirical study and the analyses of the results. The fifth part is to propose the conclusion, suggestion, and the research limit, and also puts forward direction of further research.What’s more, with the development of the stock market, and the new regulation of asset depreciation, it’s necessary to do further research on this subject.
论文关键词： 实证研究；盈余管理；资产减值；亏损上市公司；
Key words（英文摘要）： empirical study；earnings management；asset depreciation；loss listed company；