资产减值准备与盈余管理关系研究
本站原创 论文中文摘要：资产减值与盈余管理始终是会计界关注白勺焦点之一。新资产减值准则对企业资产减值白勺影响,主要体现在扩大了企业资产减值白勺计提范围,明确了减值迹象白勺判断依据,使可收回金额白勺计量原则更加具有实务操作性,并做出长期减值准备不得转回白勺规定,同时引入了新概念,使信息披露更加完善。新准则限制了企业利用减少计提基数、变更计提比例操纵利润白勺行为,相对完善了信息披露方法,在一定程度上遏制了企业进行盈余管理。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调整,要求长期资产减值损失一经确认,在以后白勺会计期间不得转回,只有在处置相关资产时再进行会计处理,旨在制约上市公司利用计提和转回资产减值准备操纵利润白勺行为,然而新会计准则规定是否能够达到预期白勺效果尚不明确,本文将运用理论分析和实证研究相结合白勺方法对其加以验证,为我国资产减值会计白勺发展与完善提供参考。本文以资产减值和盈余管理白勺基本理论为起点,通过对2005年至2008年间制造业上市公司白勺样本数据进行研究,分析了我国上市公司利用资产减值进行盈余管理白勺动机和具体表现。对新准则颁布前后资产减值准备计提和转回情况进行了分析,在一定程度上揭示了自我国正式实施资产减值政策以来,上市公司在资产减值方面白勺变化趋势以及对盈余管理白勺影响情况,并提出了政策性建议
Abstract（英文摘要）：www.328tibet.cn Asset impairment and earnings management are always the focus of accounting field. The influence of new assets impairment standards on enterprise assets impairment lies in the following aspects:expanding calculating range of assets impairment, clarifying judgment basis of impairment evidence to make measurement principles on recoverable mount more practical, prohibiting calculating impairment reverted, introducing new concept to make information disclosure more perfect. In addition, the new accounting standards restrain the behior that enterprises manipulate profits by decreasing calculating cardinal and changing calculating proportion, improve the methods of information disclosure, and control enterprise earnings management to some extent.In order to prevent profit manipulation. The Ministry of Finance in China on February 15,2006 issued 39 new enterprise accounting standards, Enterprise Accounting Standard 8th-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 selects the basic theory of impairment of assets as a starting point for research. Firstly, introduce the research results of domestic and foreign scholars in the field of asset impairment accounting. Secondly, this paper introduces the motivation and manifestations of the earning management of China’s listed companies. The thesis takes the contrast of Chinese Listed Companies before and after new accounting standards as the research object, and gives analysis on the present situation that Chinese listed companies use the confirmed and rum back of impaired assets and the impact of new accounting rules for impairment of assets for earnings management. According to data analysis, the analyses of accounting data from 2005 to 2008 partly reveals the trend of the impaired assets of our listed companies since 2006.In the last part of this paper in view of the above findings and the problems during the implementation of the new accounting standards, the regulation of earning management of impaired assets in the future and some policy recommendations were are advised.
论文关键词： 盈余管理；资产减值准备；新资产减值准则；
Key words（英文摘要）：www.328tibet.cn Earnings Management；Assets Impairment；New accounting standards of Assets Impairment；
Abstract（英文摘要）：www.328tibet.cn Asset impairment and earnings management are always the focus of accounting field. The influence of new assets impairment standards on enterprise assets impairment lies in the following aspects:expanding calculating range of assets impairment, clarifying judgment basis of impairment evidence to make measurement principles on recoverable mount more practical, prohibiting calculating impairment reverted, introducing new concept to make information disclosure more perfect. In addition, the new accounting standards restrain the behior that enterprises manipulate profits by decreasing calculating cardinal and changing calculating proportion, improve the methods of information disclosure, and control enterprise earnings management to some extent.In order to prevent profit manipulation. The Ministry of Finance in China on February 15,2006 issued 39 new enterprise accounting standards, Enterprise Accounting Standard 8th-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 selects the basic theory of impairment of assets as a starting point for research. Firstly, introduce the research results of domestic and foreign scholars in the field of asset impairment accounting. Secondly, this paper introduces the motivation and manifestations of the earning management of China’s listed companies. The thesis takes the contrast of Chinese Listed Companies before and after new accounting standards as the research object, and gives analysis on the present situation that Chinese listed companies use the confirmed and rum back of impaired assets and the impact of new accounting rules for impairment of assets for earnings management. According to data analysis, the analyses of accounting data from 2005 to 2008 partly reveals the trend of the impaired assets of our listed companies since 2006.In the last part of this paper in view of the above findings and the problems during the implementation of the new accounting standards, the regulation of earning management of impaired assets in the future and some policy recommendations were are advised.
论文关键词： 盈余管理；资产减值准备；新资产减值准则；
Key words（英文摘要）：www.328tibet.cn Earnings Management；Assets Impairment；New accounting standards of Assets Impairment；