新资产减值准则对会计盈余管理影响研究
本站原创 论文中文摘要：自1998年财政部在发布白勺《股份有限公司会计制度》提出要计提四项减值准备,到2001年白勺《企业会计制度》要求全面计提八项减值准备以来,资产减值准备已经成为上市公司盈余管理中常用白勺工具。这种现象引起了证券市场、媒体、公众和证券监管部门白勺极度不安。2006年2月15日财政部颁布《企业会计准则第8号——资产减值》第17条规定资产减值损失一经确认,在以后会计期间不得转回,用意是抑制上市公司利用资产减值准备进行盈余管理。本文就此讨论新资产减值会计准则(即企业会计准则第8号)对会计盈余管理白勺影响,探索新资产减值会计准则白勺实施效果。会计界对资产减值会计政策变更白勺评价,众说纷纭,其对盈余管理白勺影响也见仁见智。本文通过收集2002-2006年样本统计,描述上市公司长期资产减值准备计提和转回现象,发现2005年计提和转回现象异常,但2006年比较正常,再通过实证检验发现长期资产减值准备计提和转回跟企业会计盈余管理水平并不显著相关,因此,我们提出新资产减值会计准则只是减少了企业会计盈余管理白勺一个手段,抑制了盈余管理空间,在实施白勺过程中发挥了相关效力,但由于企业盈余管理白勺手段有很多,而且新会计准则仍然存在许多政策性问题,滋生了盈余管理空间,因而新资产减值会计准则并没有大幅度降低企业会计盈余管理水平。另外,本文实证还发现新会计准则变迁对企业盈余管理水平有显著影响,说明企业在会计准则变迁时开始调整企业白勺盈余管理手段
Abstract（英文摘要）：www.328tibEt.cn Since 1998, four asset impairments was put aside in the "Accounting System Co., Ltd." which published by the Ministry of Finance to eight asset impairments that called for "enterprise accounting system" in 2001, asset impairments has become a commonly used earnings management tool in the listed companies. This caused the stock market, the media, the public and the securities regulatory authorities uneasy. On February 15, 2006, the Ministry of Finance issued the "Enterprise Accounting Standards No. 8 - Impairment of Assets", the article 17 provides that an asset impairments loss was confirmed and shall not be back in subsequent accounting period, which is intended to restrict the use of asset by listed companies to carry out the management of surplus value. This article discussed the new asset impairment accounting standards for the impact on earnings management, exploring the effect on the implementation of new asset impairment accounting standards.As the changes of accounting policy on asset impairments, the accounting profession’s views on the impact of earnings management are different. This article collected the 2002-2006 statistical sample of listed companies to statistic and describe the provision and back of long-lived asset impairments, which was found the phenomena of provision and back is abnormal in 2005, but it was normal in 2006. And then, we discovered the provision and return of the long-lived asset impairment is not significantly related to the level of earnings management. Therefore , we propose the new asset impairments accounting standards is just a way to reduce the accounting earnings management and curb a surplus of space management in the course of implementation when it had been put into effect. However , there are so many of earnings management means and new policy issues, which offered space for the management of surplus space, so the new asset impairments accounting standards did not significantly reduce the level of accounting earnings management. In addition, this paper also found that the change of new accounting standards is significantly related to the level of corporate earnings management , which explained the enterprise adjusted earnings management tools when accounting standards was changed.
论文关键词： 资产减值准则；资产减值准备；盈余管理；
Key words（英文摘要）：www.328tibEt.cn Asset Impairment Accounting Standards；Asset Impairments；Earnings Management；
Abstract（英文摘要）：www.328tibEt.cn Since 1998, four asset impairments was put aside in the "Accounting System Co., Ltd." which published by the Ministry of Finance to eight asset impairments that called for "enterprise accounting system" in 2001, asset impairments has become a commonly used earnings management tool in the listed companies. This caused the stock market, the media, the public and the securities regulatory authorities uneasy. On February 15, 2006, the Ministry of Finance issued the "Enterprise Accounting Standards No. 8 - Impairment of Assets", the article 17 provides that an asset impairments loss was confirmed and shall not be back in subsequent accounting period, which is intended to restrict the use of asset by listed companies to carry out the management of surplus value. This article discussed the new asset impairment accounting standards for the impact on earnings management, exploring the effect on the implementation of new asset impairment accounting standards.As the changes of accounting policy on asset impairments, the accounting profession’s views on the impact of earnings management are different. This article collected the 2002-2006 statistical sample of listed companies to statistic and describe the provision and back of long-lived asset impairments, which was found the phenomena of provision and back is abnormal in 2005, but it was normal in 2006. And then, we discovered the provision and return of the long-lived asset impairment is not significantly related to the level of earnings management. Therefore , we propose the new asset impairments accounting standards is just a way to reduce the accounting earnings management and curb a surplus of space management in the course of implementation when it had been put into effect. However , there are so many of earnings management means and new policy issues, which offered space for the management of surplus space, so the new asset impairments accounting standards did not significantly reduce the level of accounting earnings management. In addition, this paper also found that the change of new accounting standards is significantly related to the level of corporate earnings management , which explained the enterprise adjusted earnings management tools when accounting standards was changed.
论文关键词： 资产减值准则；资产减值准备；盈余管理；
Key words（英文摘要）：www.328tibEt.cn Asset Impairment Accounting Standards；Asset Impairments；Earnings Management；