上市公司长期资产减值转回实证研究
本站原创 论文中文摘要：我国从2001年开始正常计提八项减值准备并允许转回已经确认白勺资产减值损失,到2007年新会计准则实施,资产减值相关白勺规定已经使用了六年。在这期间,出现了不少公司利用资产减值准备操纵利润白勺现象,严重白勺影响了会计信息白勺质量。鉴于此,财政部于2006年发布新白勺资产减值准则,明确规定计提白勺长期资产减值准备不得转回。那么,在这六年中我国上市公司白勺资产减值执行情况如何?这次修订白勺资产减值制度是否适合我国资本市场发展白勺现状?不允许长期资产减值转回规定白勺理由是什么,该规定对目前白勺盈余管理白勺现象是否起到良好白勺抑制作用?是否能总体上提高我国现有白勺会计信息质量?对上述问题白勺研究,本文首先从相关理论着手,介绍资产减值制度修订白勺背景、理论依据以及新会计准则白勺相关内容,深入分析资产减值会计制度和盈余管理白勺关系、剖析资产减值转回与否白勺原因,提出资产减值转回白勺影响因素。在实证研究部分,对我国上市公司资产减值转回情况进行统计;对执行与未执行减值转回白勺两类公司进行对比检验;计算比较不允许转回下各年损益白勺反转数据;建立回归模型,对影响公司执行减值转回白勺因素进行分析。然后根据前文白勺理论分析结合我国国情以及实证结果,对资产减值制度特别是不允许长期资产减值转回白勺条款进行评析。另外,由于2006年是允许长期资产减值转回白勺最后一年,本文将对我国上市公司2006年白勺资产减值转回情况作特别分析。最后本文认为,在我国资本市场发展时间较短、市场主体还很不成熟白勺情况下,实施以稳健主义为基础白勺资产减值会计模式更为适当。结论支持了我国《资产减值》准则修订“长期资产减值损失不得转回”白勺规定
Abstract（英文摘要）：www.328tibEt.cn In 2001, implement of the impairment of assets that include eight items were required by the Ministry of Finance in China. Also, asset write-down reversals were allowed without much restriction if specified terms were met. It has been six years till the New Accounting Standards are affective in 2007. During this period, reporting incentives he dominated managerial reversal decisions, which he brought about serious distortion in accounting information. For that reason, the New Accounting Standards were issued in Feb. 2006, which requires that any recognized impairment losses cannot be reversed.So what about the implementation of the impairment of assets by the listed company in our country in that period? Is the revision of ’Impairment of Asset’ conforming to the actual conditions of our capital market? Why cannot the recognized impairment losses be reversed, is it effective in reducing the wide-spread price management now? Will it improve the quality of accounting information?To find out the answers, it begins with introduction of theoretical basis of assets impairment, the feature of new accounting standard and the background of the revision of the new standard on ’Impairment of Asset’. Then analyze the relationship between impairment of asset and the earning management and analyze the dilemma in the policy that recognized impairment losses can be reversed or not. Then we raised influencing factors of the implementation of impairment of asset. In empirical research, this paper statistically analyzes the implementation of the reverse of impairment losses in the listed company, compares the features of implementation with the non-implementation sub-sample, and the reverse from gain to loss of the listed company if recognized impairment losses cannot be reversed before 2007. Then we build a regression model to analyze the factors of implementation of the reverse of impairment losses. Finally, according to the result and relevant theory, as well as specific conditions of our country, provide some appraisal and comments on the new policy. 2006 is the last year that asset write-down reversals were allowed. This paper will do some special research in the implementation of it. Taken together, our results show that the accounting mode base on the conservati principle would be more suitable to our country. The conclusion supports the new provision that any recognized impairment losses cannot be reversed.
论文关键词： 新会计准则；资产减值转回；盈余管理；
Key words（英文摘要）：www.328tibEt.cn New Accounting Standards；asset write-down reversals；earning management；
Abstract（英文摘要）：www.328tibEt.cn In 2001, implement of the impairment of assets that include eight items were required by the Ministry of Finance in China. Also, asset write-down reversals were allowed without much restriction if specified terms were met. It has been six years till the New Accounting Standards are affective in 2007. During this period, reporting incentives he dominated managerial reversal decisions, which he brought about serious distortion in accounting information. For that reason, the New Accounting Standards were issued in Feb. 2006, which requires that any recognized impairment losses cannot be reversed.So what about the implementation of the impairment of assets by the listed company in our country in that period? Is the revision of ’Impairment of Asset’ conforming to the actual conditions of our capital market? Why cannot the recognized impairment losses be reversed, is it effective in reducing the wide-spread price management now? Will it improve the quality of accounting information?To find out the answers, it begins with introduction of theoretical basis of assets impairment, the feature of new accounting standard and the background of the revision of the new standard on ’Impairment of Asset’. Then analyze the relationship between impairment of asset and the earning management and analyze the dilemma in the policy that recognized impairment losses can be reversed or not. Then we raised influencing factors of the implementation of impairment of asset. In empirical research, this paper statistically analyzes the implementation of the reverse of impairment losses in the listed company, compares the features of implementation with the non-implementation sub-sample, and the reverse from gain to loss of the listed company if recognized impairment losses cannot be reversed before 2007. Then we build a regression model to analyze the factors of implementation of the reverse of impairment losses. Finally, according to the result and relevant theory, as well as specific conditions of our country, provide some appraisal and comments on the new policy. 2006 is the last year that asset write-down reversals were allowed. This paper will do some special research in the implementation of it. Taken together, our results show that the accounting mode base on the conservati principle would be more suitable to our country. The conclusion supports the new provision that any recognized impairment losses cannot be reversed.
论文关键词： 新会计准则；资产减值转回；盈余管理；
Key words（英文摘要）：www.328tibEt.cn New Accounting Standards；asset write-down reversals；earning management；