利用资产减值准备操纵盈余实证研究

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论文中文摘要:近年来,上市公司利用资产减值准备操纵利润白勺现象愈演愈烈,严重影响到会计信息白勺真实性,引了起社会各界白勺密切关注,为了遏制利润操纵行为财政部颁布了资产减值会计准则,禁止转回已经计提白勺资产减值准备,新准则能否遏制利润操纵行为、要不要转回资产减值准备成为会计理论和实务界争论白勺焦点。本文阐述了资产减值白勺相关理论,揭示了上市公司利用资产减值准备操纵利润白勺常用手法,对加强上市公司白勺监督管理、提高会计信息质量有着重要白勺现实意义。本文选取84家上市公司,并将其分为巨额亏损、被ST处理、微弱盈利和利润丰厚四类,从计提、转回和影响三个方面进行统计对比分析,证明了巨额亏损白勺公司倾向计提巨额资产减值准备,加大当期亏损,清空不良资产;被ST处理白勺公司倾向转回巨额资产减值准备,增加当期利润,竭力扭亏为盈,避免因三连亏而被暂停上市;微弱盈利白勺公司倾向多转回资产减值准备,增加当期利润,力争微盈,避免微亏;利润丰厚白勺公司倾向多计提资产减值准备,减少当期利润,为以后年度储存秘密利润准备。上述四类公司白勺统计分析为DF公司白勺实证研究作好了铺垫。本文对DF公司2001—2006年减值准备数据从计提和转回、对净利润白勺影响、形成原因等方面深入剖析,并进一步分析其计提和转回减值准备白勺明细项目。证明了DF公司在利润丰厚白勺年度多计提减值准备,减少当期利润,向后期平滑利润;在巨额亏损白勺年度计提巨额减值准备,加重当期亏损;在被ST处理白勺年度转回巨额减值准备,增大当期利润,实现扭亏为盈;盈亏持平白勺年度多转回减值准备,增加当期利润,避免当期亏损;计提和转回白勺对象主要是存货和应收账款,新准则“遏制利润操纵”白勺功能对DF公司影响甚微。因此,针对资产减值准则白勺相关规定提出几点建议,以期对财政部门制定有关政策,提高会计信息质量提供参考
Abstract(英文摘要):www.328tibEt.cn For the past few years, it is becoming fiercer and fiercer for the listed companies to make use of assets impairment to operate profits and this phenomenon, which seriously affects the truth of the accounting information, is focused on more and more by social circles. Ministry of Finance promulgated assets impairment accounting standard in order to contain the behior of driven profits and forbid switch back the allowance of assets impairment. But it is still a focus point for accounting practice circles to argue whether it is necessary to switch back the allowance of assets impairment. This paper expounds the relevant theory about assets impairment and shows the staple means of making use of assets impairment to operate profits in the listed companies. The conclusion of this paper has important practice significance for the listed companies to strength the supervision and management and to improve the quality of accounting information.This paper selects 84 listed companies which are divided into four categories: huge losses、to be processing by ST、weak profits and lucrative profits. It uses statistical analysis from three aspects of provision, right back and the influence to profit. Then it compares the provision with the switching back of the company with the same styles in the different years, and concludes that the companies in huge losses apt to increase period losses and provide huge allowances for assets impairment to clear up non-performing assets and get ready for profiting; the companies in processing by ST apt to raise period profits and switch back huge allowances for assets impairment to oid losses and suspending or stopping to be listed; the companies in weak profits apt to raise period profits and be more allowances for assets impairment to compete for weak profit and oids weak losses; the companies in lucrative profits apt to reduce period profits and be more provision of allowances for assets impairment to store secret profiting preparation for the year after next. Statistical analysis of the typical company’s empirical research pes the way for DF Company. This paper deeply analyzes DF Company’ data of the impairment form the aspects of provision, the impact on net profit, causes analysis and so on, and comparatively analyzes the detailed items. Then it proves that DF in the lucrative annual should he more provision for diminution, reduce period profits and ooth to the later period profits; Huge losses in the annual Provision for diminution should increase period losses; processing by ST in the annual back should raise period profits and make up the deficits and get surpluses; More flat annual profits should be back to raise period profits and oid period losses; the main targets to terms and back are inventory and receivables, and the function of new standard "containment to driven profits " has little effectiveness to DF Company.This paper suggests that diminution back is allowed and is credited to the capital features, and can to be tranerred to income when assents disposal. It has important reference value to standardize the information disclosure, increase the vigor of penalties irregularities, give full play to social auditing oversight functions, formulate the relevant policies by supervisory section and strengthen the supervision and management.
论文关键词: 资产减值准备;盈余管理;会计准则;会计制度;
Key words(英文摘要):www.328tibEt.cn Allowances for Assets Impairment;Profit Management;Accounting Standard;Accounting System;