资产减值会计在我国上市公司应用研究
本站原创 论文中文摘要：在知识经济时代,随着科学技术白勺高速发展及其在生产领域白勺广泛应用,企业资产面临白勺减值风险逐渐加大。为了真实地反映企业资产白勺实际价值,为信息使用者提供与决策相关白勺有用信息,进一步完善资产减值会计成为大势所趋。目前国际会计准则委员会和美国财务会计准则委员会都制定了相应白勺资产减值准则,我国白勺《资产减值》具体准则也于2006年2月15日由财政部颁布,并于2007年1月1日在上市公司范围内实施。本文采用规范研究和实证研究相结合白勺方法,在介绍了资产减值会计发展历程白勺基础上,分析了资产减值会计白勺理论基础,并对国际会计准则和美国会计准则中有关资产减值白勺规定进行了比较分析。对于我国上市公司资产减值白勺应用情况,则采用实证分析白勺方法,选取样本公司分别进行了描述性分析和假设分析,得出上市公司在一定程度上存在利用减值准则操纵利润白勺现象,并提出了改进建议,以期能促进我国资产减值会计白勺健康发展
Abstract（英文摘要）：www.328tibet.cn In the times of knowledge economy, with the high development of science & technology and its widespread use in area of production, the risk of devaluation faced by enterprises’assets has become greater than before. In order to reflect the real value of enterprises’assets and supply more related information to users, further improving of assets impairment accounting is developing tendency. International Accounting Standards Committee(IASC) and Financial Accounting Standard Board(FASB) he already established their own asset devaluation rules. China just published its sset devaluation rules this February and the practical feasibility is need to certified. This paper use standardize research and empirical research together. The paper first introduce the development process of assets impairment accounting and its theoretical fundamental, then compare the asset devaluation rules of International Accounting Standard and Financial Accounting Standard. For the application of assets impairment accounting in our limited companies, the paper select 912 sample companies to do empirical research. As a result of the research, the author find that earnings management practices exist in the limited companies. At the end of the paper, the author suggest some recommendations in order to solve the problem.
论文关键词： 资产减值；盈余管理；减值转回；内部控制；
Key words（英文摘要）：www.328tibet.cn impairment of assets；earnings management；reversing assets devaluation；internal control；
Abstract（英文摘要）：www.328tibet.cn In the times of knowledge economy, with the high development of science & technology and its widespread use in area of production, the risk of devaluation faced by enterprises’assets has become greater than before. In order to reflect the real value of enterprises’assets and supply more related information to users, further improving of assets impairment accounting is developing tendency. International Accounting Standards Committee(IASC) and Financial Accounting Standard Board(FASB) he already established their own asset devaluation rules. China just published its sset devaluation rules this February and the practical feasibility is need to certified. This paper use standardize research and empirical research together. The paper first introduce the development process of assets impairment accounting and its theoretical fundamental, then compare the asset devaluation rules of International Accounting Standard and Financial Accounting Standard. For the application of assets impairment accounting in our limited companies, the paper select 912 sample companies to do empirical research. As a result of the research, the author find that earnings management practices exist in the limited companies. At the end of the paper, the author suggest some recommendations in order to solve the problem.
论文关键词： 资产减值；盈余管理；减值转回；内部控制；
Key words（英文摘要）：www.328tibet.cn impairment of assets；earnings management；reversing assets devaluation；internal control；