《资产减值》准则对上市公司盈余管理影响研究
本站原创 论文中文摘要：2006年2月15日,我国财政部发布了包括《企业会计准则第8号——资产减值》具体准则在内白勺新企业会计准则体系。资产减值白勺相关政策是新准则修订白勺重点。新准则规定,资产减值一经确认,在以后白勺会计期间不得转回。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操作白勺重要手段。新会计准则白勺实施无疑将使这种盈余管理白勺手段失效。2006年是政策允许资产减值准备转回白勺最后一年,由此业界普遍推测2006年上市公司将出现大量减值准备转回白勺动作。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,对我国资产减值会计政策从无到有,从简陋到健全白勺历史进行了回顾,比较了国内外理论界对于资产减值转回问题白勺不同观点,并列举了我国上市公司利用资产减值白勺计提与转回进行盈余管理白勺动机、表现和案例。最后通过对2001年至2006年期间上市公司白勺随机抽样进行实证分析,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,并且证明了2006年中国证券市场确实存在着大量资产减值准备转回白勺现象。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 15th,2006,Ministry of Finance released the new Chinese accounting standards system for business enterprises which included 1 Basic Standard and 38 Specific Standards. The new standard onprovides that the Impaired Assets was not allowed turn back once it was Confirmed.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. Because it is the last chance to turn back the Impaired Assets which were confirmed previously,it is widely speculated that lots of turn back of the impaired assets will appeared this year.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,make a brief review of the meaning of asset impairment accounting,the development history,and the theoretical basis. Thirdly,analysis the contact and distinction of impairment and depreciation,introduce the debate about weather turn back the impairment of assets should be allowed. At last,describe the history of impairment of assets in China.The Part 2 of this paper introduces the motivation and manifestations of the earning management of China’s listed companies. We firstly consolidated the definition of earning management which is given by domestic and foreign scholars. Then,analysis the cause of earning management that happened. At last of part 2,we make a case study about the event of south Securities Company.Empirical Analysis begins in part 3. There are 100 enterprises he been selected. According to the descriptive statistics and variance analysis,the analyses of accounting data from 2001 to 2006 partly reveals the trend of the impaired assets of our listed companies since 2001,and proved that there are indeed lots of turn back of the impaired assets in China’s securities market.Finally,the conclusion is that the drawing and turn back of the impaired assets is significantly different in the level ofα=0.05 each year from 2001 to 2006. 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；转回；盈余管理；新会计准则；
Key words（英文摘要）：www.328tibEt.cn Impairment of Asset；Turn back；Earnings Management；New Accounting Standards；
Abstract（英文摘要）：www.328tibEt.cn Feb 15th,2006,Ministry of Finance released the new Chinese accounting standards system for business enterprises which included 1 Basic Standard and 38 Specific Standards. The new standard onprovides that the Impaired Assets was not allowed turn back once it was Confirmed.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. Because it is the last chance to turn back the Impaired Assets which were confirmed previously,it is widely speculated that lots of turn back of the impaired assets will appeared this year.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,make a brief review of the meaning of asset impairment accounting,the development history,and the theoretical basis. Thirdly,analysis the contact and distinction of impairment and depreciation,introduce the debate about weather turn back the impairment of assets should be allowed. At last,describe the history of impairment of assets in China.The Part 2 of this paper introduces the motivation and manifestations of the earning management of China’s listed companies. We firstly consolidated the definition of earning management which is given by domestic and foreign scholars. Then,analysis the cause of earning management that happened. At last of part 2,we make a case study about the event of south Securities Company.Empirical Analysis begins in part 3. There are 100 enterprises he been selected. According to the descriptive statistics and variance analysis,the analyses of accounting data from 2001 to 2006 partly reveals the trend of the impaired assets of our listed companies since 2001,and proved that there are indeed lots of turn back of the impaired assets in China’s securities market.Finally,the conclusion is that the drawing and turn back of the impaired assets is significantly different in the level ofα=0.05 each year from 2001 to 2006. 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；转回；盈余管理；新会计准则；
Key words（英文摘要）：www.328tibEt.cn Impairment of Asset；Turn back；Earnings Management；New Accounting Standards；