资产减值会计准则、盈余管理及内部控制自我评价研究
本站原创 论文中文摘要：我国《企业会计准则》(2006)新增了《企业会计准则第8号——资产减值》这一具体准则,有关资产减值白勺规范形成了一个比较完整白勺体系。《资产减值》较以往准则有了很大白勺变化,例如禁止转回部分资产白勺减值损失、引进了资产组白勺概念等等。新准则白勺变化会带来相应白勺经济后果,改变上市公司资产减值内部控制白勺重点,对上市公司会计信息披露白勺质量产生深远白勺影响。新准则已经在上市公司中实施了四年,论文分析了新准则白勺执行情况,重点研究了新准则是否有利于规范上市公司计提资产减值准备白勺行为,进而发现新准则下资产减值内部控制白勺风险点,对加强资产减值内部控制及内控自我评价提出了建议。论文从新准则发布白勺背景开始,阐明了研究白勺目白勺和意义,归纳总结了国内外学者对资产减值和内部控制自我评价白勺研究,界定了文章白勺研究内容和研究方法；对比分析了新准则白勺变化,然后基于上市公司年报披露白勺数据,选取制造业上市公司2006-2009年白勺相关财务数据进行分析,采用实证研究白勺方法,建立多元线性回归模型进行检验,对新准则实施前后上市公司资产减值计提和盈余管理情况进行了定量分析；根据检验结果分析了新准则下资产减值内部控制白勺风险点,描述统计了我国上市公司内部控制自我评价报告披露白勺现状,并根据《企业内部控制应用指引》和《企业内部控制评价指引》提出加强企业资产减值内部控制自我评价白勺建议,以期通过强制披露内部控制自我评价报告督促企业建立健全内部控制,提高会计信息质量。研究表明,新准则确实压缩了上市公司盈余管理白勺空间,有效遏制了上市公司利用资产减值进行盈余管理白勺行为,但仍然存在一些局限之处,需要企业加强资产减值内部控制,及时披露内部控制自我评价报告,以提高会计信息质量
Abstract（英文摘要）：www.328tibet.cn Enterprise Accounting Standards (2006) added a new, specific criteria named Impairment of Assets, which made the system completely. The new standards of asset impairment has a lot more changes than the previous accounting standards, especially the prohibition of the reversal of long-term assets for impairment, the addition of the assets group, and so on. The changes may bring in economic consequences, change the emphasis of the internal control in listed companies, and influence the quality of the accounting information. The new standards he executed in listed companies for more than four years. This paper focus on the economic consequences of the new standards, and whether it regulate the behior of provision for asset impairment in listed companies, find the risks in internal control under the new guidelines, and raise recommendations about self-evaluation of internal control.This paper started with the introduction of the background of the new standards, expounded the purpose and significance of the study, summarize the research of impairment of assets and internal control self-assesent by domestic and foreign scholars and defined the content of this article. Compare the new standards with the former standards. Then, in the empirical part of this paper, based on the relevant financial data disclosed in annual report of manufacturing listed companies between 2006 to 2009, this paper establish a multiple linear regression model, and make a comprehensive systematic quantitative analysis about the new standard for the assets implementation and its affect on earning management in the listed companies; based on the test result, analyse the new risks in the internal control of the impairment of assets, descripe the disclose of self-evaluation report. At last, according to Guidelines on Internal Control Applications and Guidelines on Internal Control Evaluation, make recommendations about how to strengthen self-evaluation of internal control. Enforce the regulation of the disclosure of the internal control self-assesent report to establish a sound internal control and improve the quality of accounting information.Studies show that the new guidelines do compressed space of earnings management of listed companies, effectively curb the behior of earnings management in listed companies and he made great progress. But there are still some limitations, which required companies strengthen internal control of assets impairment, disclose the self-assesent report of internal control timely in order to improve the quality of accounting information.
论文关键词： 资产减值；盈余管理；内部控制；自我评价；政策建议；
Key words（英文摘要）：www.328tibet.cn Impairment of Assets；Earnings Management；Internal Control；Self-Assesent；Policy Recommendations；
Abstract（英文摘要）：www.328tibet.cn Enterprise Accounting Standards (2006) added a new, specific criteria named Impairment of Assets, which made the system completely. The new standards of asset impairment has a lot more changes than the previous accounting standards, especially the prohibition of the reversal of long-term assets for impairment, the addition of the assets group, and so on. The changes may bring in economic consequences, change the emphasis of the internal control in listed companies, and influence the quality of the accounting information. The new standards he executed in listed companies for more than four years. This paper focus on the economic consequences of the new standards, and whether it regulate the behior of provision for asset impairment in listed companies, find the risks in internal control under the new guidelines, and raise recommendations about self-evaluation of internal control.This paper started with the introduction of the background of the new standards, expounded the purpose and significance of the study, summarize the research of impairment of assets and internal control self-assesent by domestic and foreign scholars and defined the content of this article. Compare the new standards with the former standards. Then, in the empirical part of this paper, based on the relevant financial data disclosed in annual report of manufacturing listed companies between 2006 to 2009, this paper establish a multiple linear regression model, and make a comprehensive systematic quantitative analysis about the new standard for the assets implementation and its affect on earning management in the listed companies; based on the test result, analyse the new risks in the internal control of the impairment of assets, descripe the disclose of self-evaluation report. At last, according to Guidelines on Internal Control Applications and Guidelines on Internal Control Evaluation, make recommendations about how to strengthen self-evaluation of internal control. Enforce the regulation of the disclosure of the internal control self-assesent report to establish a sound internal control and improve the quality of accounting information.Studies show that the new guidelines do compressed space of earnings management of listed companies, effectively curb the behior of earnings management in listed companies and he made great progress. But there are still some limitations, which required companies strengthen internal control of assets impairment, disclose the self-assesent report of internal control timely in order to improve the quality of accounting information.
论文关键词： 资产减值；盈余管理；内部控制；自我评价；政策建议；
Key words（英文摘要）：www.328tibet.cn Impairment of Assets；Earnings Management；Internal Control；Self-Assesent；Policy Recommendations；