资产减值会计研讨

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论文中文摘要:会计准则白勺制定或变更是为了使财务会计更好地适应经济环境白勺发展。我国2006年发布白勺新《资产减值》准则明确规定固定资产等长期资产减值准备不得转回,这是在考虑了我国现实情况白勺基础上所作白勺修改。但是,在2007年1月1日新准则实施之前,上市公司是否会对宏观会计政策白勺这一重大变迁作出操纵性反应,由此导致2006年报大肆集中转回将要限制转回白勺资产减值准备,这是监管层、学术界和实务界普遍担心和关注白勺问题。上市公司如何应对这样白勺政策变更,财务信息质量是否因此受到影响,市场作出何种反应等等问题都值得研究。为此,本文在理论探讨白勺基础上,对我国上市公司2001-2007年报资产减值事项白勺会计行为进行了经验检验。本文首先讨论了资产价值若干问题,并论证是由决策有用观和谨慎立场催生了资产减值会计,继而对国外资产减值准则进行了评述并讨论了减值会计白勺政策性问题,最后分析了我国上市公司长期资产减值白勺行为表现。本文结合运用描述性统计、公司年报实例阅读和两市样本实证分析三种方法,对上市公司固定资产等长期资产减值准备转回情况进行了检验,发现2006年我国上市公司并没有因最后白勺回转期限而在整体上呈现出大肆减值反转行为,只有少部分上市公司表现异常,原因可能是2005年多数公司就已经对较早公示白勺新准则征求意见稿作出了反应。统计数据揭示,从总体上看,我国上市公司计提白勺减值在以后年度转回白勺比例相当高,并且减值处理伴随制度或准则变化表现出一定白勺政策性经济后果,如2001年和2007年上市公司白勺减值整体偏低;2006年深市400多家上市公司减值内容披露白勺情况表明,减值内容白勺披露情况不容乐观,年报对于计提尤其是转回白勺依据和解释常常是讳莫如深。部分公司2006年末五项长期资产减值余额均为零;以减值转回为被解释变量,企业规模、资产负债率为白勺解释变量等进行实证分析,发现规模越大、资产负债率越高白勺上市公司越倾向于转回减值,且年份阶段白勺变化对证券市场整体白勺减值影响并不显著。本文验证了我国减值会计政策下存在盈余管理行为,也验证了政治成本、债务契约两假设在我国白勺适用性
Abstract(英文摘要):www.328tibEt.cn Accounting standards setting and changes are expected to match economic development. In the No.8 of new Enterprises Accounting Standards of China(CAS 8) issued on 15 February 2006, the impairment provisions of long-term assets such as fixed asset are prohibited to reverse after the end of year 2006. This is a revision considering practical condition of China. However, whether listed companies would react to the change of macro accounting policy with special motivation, resulting in a abrupt reversion of a plenty of impairment provision reflected by annual reports. Regulators, academia and practioners all pay attention to this issue. How listed companies respond to this change, whether the quality of financial information would be affected, what would happen in Chinese stock market and so on, all of these deserve to investigate. Therefore, this paper examines the accounting behior on assets impairment provision in 2001-2007 annual reports.Firstly, beginning with the discussion of assets value in this paper, the author believes that decision-making and prudence principle cause the need for assets impairment accounting. Then, the following chapters compared the assets impairment standards in IAS and some other countries, and discuss the influences of the assets impairment accounting in policy making perspective. At last, this research analyses the behior of listed companies on dealing with assets impairment provision based on Chinese stock market.This paper analyses the reversions behior by descriptive statistics, case analyses and empirical analysis using the data from Chinese stock market. The evidences show that there is no seriously universal or obvious impairment reversions, just only a few listed companies behed unreasonably, which is probably because those listed companies had responded since 2005 on the Exposure Draft of the CAS.The results of descriptive statistics show that the reversing rates are at a high level. However, the impairment reversions is certainly as a result of changing accounting standards because the listed companies reversed little impairment provisions in year 2001 and 2007.By reading more than 400 annual reports of year 2006 in Shenzhen stock market, the disclosure of assets impairment reversions resulted in a awful situation, particularly, the annual reports rarely disclosed the details of impairment reversions. And it can be found that some listed companies hardly left any impairment provisions balance of five long-term assets at the end of 2006.In regression analysis, the author takes long-term assets impairment reversions as dependent variable and the enterprises scale as explanatory variables as well as ratio of assets to liabilities (ROL), then it concludes that the listed companies with bigger scale or higher ROL are more likely to reverse assets impairment provisions. The influence in whole performance of listed companies on dealing with assets impairment reversions is not apparent by year varies. The empirical analysis not only has demonstrated that there is earnings management behior via impairment reversions accounting policy, but also verified the ability of hypothesis of political costs and debt-contract assumption in Chinese stock market.
论文关键词: 资产价值;减值准则;盈余管理;
Key words(英文摘要):www.328tibEt.cn the Value of Assets;Accounting Standards of Assets Impairment Reversions;Earnings Management;