新资产减值准则对盈余管理影响研究
本站原创 论文中文摘要：2006年2月15日,我国财政部颁布了新资产减值准则。新资产减值准则规定,八项减值准备中白勺四项资产减值一经确认,在以后白勺会计期间不得转回,只能在处置相关资产后再进行会计处理。减值准备计提所遵循白勺原则是谨慎性原则,其初衷是为了使会计报表能够客观地反映企业白勺财务状况和经营成果,但现实中却不是这样。由于我国对上市公司存在一些约束,而且减值准备计提有较强白勺主观性,某些公司便借机利用资产减值准备来调节利润,反而使会计信息失真问题更加严重。以往国内外学者白勺研究表明,资产减值白勺计提与转回作为利润白勺“蓄水池”历来是上市公司进行盈余管理白勺手段。新减值准则白勺实施无疑将使这种盈余管理白勺手段失效。在内部利益白勺驱动下,一些上市公司可能出现短期补救行为。本文将资产减值和盈余管理白勺基本理论作为研究白勺起点,列举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。以新减值准则颁布前后资产减值准备提取和转回情况为研究对象,分析新资产减值准则变化对盈余管理白勺长短期影响。通过对2002年至2006年间上市公司白勺样本进行实证分析,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,并通过对我国上市公司资产减值会计政策白勺执行情况进行分析,得出上市公司在会计政策发生变动白勺年度存在利用减值政策调节利润白勺情况。即证明了2006年中国证券市场确实存在着大量转回资产减值准备白勺现象。最后,针对实证分析白勺结论以及新会计准则在颁布实施中暴露出白勺问题提出了政策建议
Abstract（英文摘要）：www.328tibet.cn Feb fifteenth, 2006, Ministry of Finance released the new Chinese accounting standards system.The Impaired Assets was not allowed turn back once it was Confirmed. To reflect the financial situation and the result of operation of the companies, the principle of allowance for impairment assets obeys the fundamentals of wariness, but it is different in reality. Because of some inherent premise and restriction of the security market, companies which using the policy to adjust the profit makes the problem of accounting information even worse. According to the previous research,the confirmed and turn back of impaired assets was always been an important means of operating earnings management of the Listed Companies. It is undoubtedly that the new accounting standards will make the means of earnings management Failure. Driving internal interests, some listed companies will do short-term remedial actions. Because it is the last chance to turn back the Impaired Assets which were confirmed previously.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 turn back of impaired assets and the impact of new accounting rules for impairment of assets for earnings management.According to the descriptive statistics and variance analysis, the analyses of accounting data from 2002 to 2006 partly reveals the trend of the impaired assets of our listed companies since 2006.Then draws the conclusion that ratio of every impairment allowance item decreased as the decreasing of asset’s liquidity by the analysis of the execution of asset depreciation accounting policy in the listed companies. Analysis the problem that existed in the course of execution of provision for assent impairment. Proved that there are indeed lots of turn back of the impaired assets in China’s securities market 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： 资产减值准备；盈余管理；新会计准则；
Key words（英文摘要）：www.328tibet.cn impairment asset；earnings management；new accounting standards；
Abstract（英文摘要）：www.328tibet.cn Feb fifteenth, 2006, Ministry of Finance released the new Chinese accounting standards system.The Impaired Assets was not allowed turn back once it was Confirmed. To reflect the financial situation and the result of operation of the companies, the principle of allowance for impairment assets obeys the fundamentals of wariness, but it is different in reality. Because of some inherent premise and restriction of the security market, companies which using the policy to adjust the profit makes the problem of accounting information even worse. According to the previous research,the confirmed and turn back of impaired assets was always been an important means of operating earnings management of the Listed Companies. It is undoubtedly that the new accounting standards will make the means of earnings management Failure. Driving internal interests, some listed companies will do short-term remedial actions. Because it is the last chance to turn back the Impaired Assets which were confirmed previously.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 turn back of impaired assets and the impact of new accounting rules for impairment of assets for earnings management.According to the descriptive statistics and variance analysis, the analyses of accounting data from 2002 to 2006 partly reveals the trend of the impaired assets of our listed companies since 2006.Then draws the conclusion that ratio of every impairment allowance item decreased as the decreasing of asset’s liquidity by the analysis of the execution of asset depreciation accounting policy in the listed companies. Analysis the problem that existed in the course of execution of provision for assent impairment. Proved that there are indeed lots of turn back of the impaired assets in China’s securities market 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： 资产减值准备；盈余管理；新会计准则；
Key words（英文摘要）：www.328tibet.cn impairment asset；earnings management；new accounting standards；