东北三省制造业上市公司业绩评价
本站原创 论文中文摘要：资产减值准备一直以来倍受人们白勺关注,我国从1998年全面开始实施计提资产减值准备以来对于资产减值准备对企业业绩影响白勺评论就没有间断过。起初,国家颁布会计准则执行计提资产减值准备一方面是向国外白勺会计准则靠拢使得国内白勺公司可以更适合国际会计准则白勺要求,以便使国内白勺公司更快白勺走出国门;另一方面也是为了挤干公司业绩中白勺水分,使公司白勺业绩更加纯净为今后白勺发展打好基础。但是随着资产减值准备会计在国内白勺发展,利用资产减值准备进行盈余管理和粉饰财务报表白勺现象逐渐出现并且呈现上升趋势,一时间关于利用资产减值准备进行盈余管理白勺文章大量出现。本文采取实证分析白勺方法,利用资产减值准备率在东北三省制造业上市公司中白勺分布情况找出总体分布情况。通过分布情况划分出总体分布模式和差异模式,本文认为多数公司在计提资产减值准备上是遵守会计准则白勺。再对差异模式中白勺公司进行细致白勺各年白勺利润情况分析。在东北三省制造业上市公司中计提资产减值准备上多数公司计提比例偏低。在计提比例低白勺公司中其业绩评价指标较侧重于企业白勺盈利能力和企业白勺偿债能力上,而对于计提比例偏高白勺企业业绩评价指标主要侧重于企业白勺股东回报和企业经营效率上面
Abstract（英文摘要）：www.328tibEt.cn The devalue provision of asset’s to be always be subjected to people doubly of concern, our country from 1998 came into force completely account lift a property reduce to be worth to prepare for property reducing the commentary that value prepares to be to the business enterprise accomplishment influence do not interrupted. At first, the nation promulgation accountancy’s standard performance account to lift a property to reduce a value to prepare on the one hand is to abroad of accountancy’s standard take side to make the local company be able to suit international accountancy’s standard more of request, in order to make the local company come out an entrance to a country sooner; On the other hand also is for the sake of crowded stem humidity within the company accomplishment, make the accomplishment of the company more pure to lay good foundation for the development of aftertime.But the devalue provision of asset’s along with the property accountancy at local development, the phenomenon that makes use of the devalue provision of asset’s to carry on the surplus management and covers up a financial report appear and presents up-trend gradually, at that time emergence with a great deal of the article with regard to making use of the devalue provision of asset’s to carry on the surplus management.This article based on the northeastern of china manufacturing industry listed company, mainly studying the property of the manufacturing industry listed company of this regions to research the devalue provision of asset’s influence of the accomplishment. Accomplishment is good or bad relating to the development of the listed company directly, and confidence of investor to company. Because some company published the report often include deceitful information. In the listed company publish of the accomplishment information, suffer a controversy of will say probably that being the devalue provision of asset’s of withdraw and turn back, according to CSRC (China Securities Regulatory Commission) reported, a lot of companies also be using of the devalue provision of asset’s to make a deceitful financial report, cover up the finance data with in it can anticipate of the certain years make the listed company he an outstanding finance accomplishment. The government put a lot of concerns to this issue.In regard to northeast, the business enterprise just came out from the predicament, the problem that needed to be resolve was still a lot of. In the meantime, they also need to get the support of the investor and the shareholders. Therefore he a good and healthy finance accomplishment is necessary. But, through the development of several years, at northeast three provinces also appeared the phenomenon of cover up the financial report, even appearing to withdraw the phenomenon that a huge sum of the devalue provision of asset’s but doesn’t publish to encounter to criticize.Now northeastern development are to open best of, northeastern three provinces listed companies also are subjected to the extensive concern of the national investor. For this, this article mainly study the influence the accomplishment of business enterprise carried on a great deal of substantial evidence analysis to the devalue provision of asset’s, hope for the related system of the establishment and performance provide a worthy and academic information.1999 the year is the devalue provision of four asset’s to lift completely also is the devalue provision of asset’s first time is requested to account to lift. The devalue provision of asset’s to lift the beginning that the devalue provision of asset’s to distribute a circumstance to present a diversification completely in the northeast three provinces appear on market of the manufacturing industry company, the comparison each company possess of different the property, hing no more united concentration to order, this can also see make is the devalue provision of asset’s to lift of the beginning depend on in the accountant of the judgment degree is a kind of performance with bigger ratio. Produce to the devalue provision of asset’s in 2000 past services accounted to lift to distribute a circumstance to compare to he the obvious concentration degree in 1999 many values is very outstanding, the devalue provision of asset’s in this year the devalue provision of asset’s to put forward now to unify of evidence, distribute to be accounting the company number ratio of suggest the comparison zone same alike, increase obviously for last a year. The devalue provision of asset’s of accounted to lift to develop to get valid norm till 2000, but also appeared to account with the whole community to suggest a all group that accounted to suggest the comparison area to make to distribute to appear to lee a cluster that the comparison agrees with very not in 2000.And account to suggest a comparison to be far larger than far in the company in this part whole account to suggest a comparison to make the total square differ and all be worth aggrandizement. In this two years, four items reduces a value to prepare to prepare to he been the main part that accounts to lift in the bad loan, it distributes in the northeast to present a diverse sex in three province manufacturing industries.2001 nation promulgated new accountancy’s standard, the property that requests to account to lift reduced a value prepare to be increased to eight items by four items, increase fixed assets to reduce a value to prepare, Be setting up engineering to reduce a value to prepare, the immaterial assets reduce a value to prepare and entrust a loan to reduce the value preparation. The total property accounted to lift in 2001 reduce the value prepares the rate distributed to re- appear in the diagram similar in 1999 of dispersion circumstance, see each company performance existence difference in new accountancy’s standard. More 1999 and 2001 two properties reduce the starting point year that the value prepares to account to lift, its distributing all is to turn to he no obvious concentration to account to lift zone more and asunder. Explain the beginning of the new accountancy standard performance would to reduce to be worth of account and suggest certain influence of the comparison creation.2002The total property of the year reduces the square whom the value prepares the rate is in the northeast three province manufacturing industry listed companies variance is 3.05×10-3 all be worth is 5.05×10-2 ratios raised 19.6% and 5.2% respectively last a year, the square was bad Be accounting to lift under the circumstance that the item increased compares a last year to increase 19.6% this to increase be also considerable, elucidation is the long-lost degree is in the northeast of 2002 three province manufacturing industry listed companies enlargement. But in 2002 appeared concentration to turn of trend, also appeared difference district for 2000 years accounted to suggest an opposite more isolated comparison of comparison namely to be far larger than most companies to account a company of suggest the comparison to make far that year all was worth to be partial to generous bad aggrandizement. In 2002 account to lift to compare a bigger company a text did it through the years profits originally with reduce a value to account to suggest a comparison of meticulous analysis, get conclusion, in the company half the number of this zone above very probably make use of a property to reduce value to prepare to carry on the surplus management to manipulate profits perhaps and at the company in this zone with take "ST" mostly.2003 is the third year that the new property reduces a value to prepare to account to lift the provision performance, it is total to reduce a value to prepare in the northeast three province manufacturing industry listed companies of distribute a circumstance to show two divide very much very obviously, the low comparison accounts to lift of occupy a high comparison of most to account to lift in the meantime of the company number shone on to he increment last a year. The total property reduced the square whom the value prepared the comparison accounted to lift in 2003 bad is 5.15×10-3 is 1.7% of 2002, it is thus clear that produced to reduce value to prepare to account dispersion degree of suggest the comparison again an aggrandizement in 2003 past services. Scatter the degree’s comparing bigger reason is to account to suggest a comparison to compare a bigger company with account to suggest a aller company of comparison a ratio the margin enlargement, but Be accounting to suggest a aller company of comparison to fall into trap to suggest a comparison still more concentrated with intensive but account to suggest a bigger company of comparison opposite more isolated, the felling that grows already to lee a cluster can see make be a kind of abnormality phenomenon. To 2003 account to lift to compare a research of deviate the main trend company, conclusion and very alike in 2002 this year Be accounting to suggest the comparison bigger zone company number ratio last a year to increase, appear make use of a property to reduce a value to prepare carrying on the surplus management suspect phenomenon also increased.2004 the variance is further the enlargement is in the northeast three province manufacturing industry listed companies divide more in order to turn worse, the square differ for 1.03×10-2 raised for 2003 years 200%.The fixed assets accounted to suggest the comparison dispersion degree to raise in 2004.Account to suggest a higher company of comparison difference to compare in wholly distribute the diagram more obvious in 2003, the fixed assets reduced a value to prepare the position that occupied in three province listed companies in the northeast was more and more important, also making the whole property reduce a value to prepare presenting difference strengthen, passing to distribute diagram can also see fall into trap to suggest a comparison to distribute the first several years of ratios to scatter more in the northeast manufacturing industry listed company. In the rightness 2004 carry on of the difference analysis, same confirmation account to lift ratio company within the difference zone to make use of a property to reduce value to carry on manipulating profits perhaps surplus a management here of suspicion the comparison is big.2005 the total property of the year reduces a value to prepare the rate circumstance sees a total property reduce a value to prepare the rate distribute two divide very much of show very, its numerical characteristic also confirms this its square to differ to be 1.8×10-2 was a square to differ in 2004 of 1.8% was also the biggest squares to differ through the years. The total property reduces a value to prepare the rate distribute through the years of the trend is an inception each company account to suggest a comparison to distribute more irregular, account to suggest a comparison each difference, gradual of to account to suggest a comparison to compare for unify with consistent. Tallest accounts to suggest the comparison concentration among them to has to the company of 4.02% at 1.32% in 2005 concentration degree 27 he the whole northeast three the province manufacturing industry listed company 63 comparisons with great 43% of the company account the comparison for lift very close by, but the square is bad still biggest through the years, it is thus clear that be placed in the difference area to account to suggest bigger district of comparison of the company account to suggest a comparison is the ratio is bigger.Pass by the total property of many years reduces a value to prepare account to suggest a comparison many years of detailed research of a few companies of be placed in the difference area, this text detection is placed in a total property to reduce a value to prepare accounting to suggest a comparison compares to deviate the whole region to go together the company that the industry accounts to suggest a comparison intensively to really exist to make use of a property to reduce value to prepare to cover up a financial report to carry on the surplus management perhaps in these companies of area greatly and far and far, the multifarious emergence is in the company of this zone take "ST" mostly, but even take "ST" to also appear to make use of a property to reduce a value to oid the obvious phenomenon of the quilt "ST", and he in the company in this district a greatly part of was subjected to Chinese certificate in the different age would the animadversion of[with] different degree. Can say that at the company number of this zone combine not much, share to he in the whole northeast three provinces appear on market of the manufacturing industry listed company 1/6 or so, but the frequency that appear in the analysis of every year in these companies is very high be also the possibility comparison that says it makes use of a property to reduce a value to carry on the surplus management to cover up a financial report perhaps big. Reduces a value to prepare the ratio is in the northeast three province manufacturing industry listed companies through an analytical total property so of distribute a circumstance, the further delimitation is placed in the company of the difference districts then as to it’s the property reduce a value to account to suggest the reliability that the circumstance carries on an analytical method and can carry on to recognize the business enterprise accomplishment and the profits circumstance.Be carrying on northeast three province manufacturing industry listed company properties to reduce the contrast that the value prepares to distribute a circumstance for seven years, discover the property reduces a value to prepare to account to lift ratio year by year toward some one district concentration, plane in addition to that part of properties of the difference reduces a value to prepare accounting to lift ratio has already tend in the concentration of the situation and the concentration degree is very high. Explain a kind of formation that accounts to lift mode in the northeast three province manufacturing industry listed companies, most companies all would obey a careful sex principle in account lift the property reduce the value the preparation. In the middle of distribute was tend in concentrated appearance to also explain, the listed company performance comes out under the norm of the national accounting system of consistency. Also be say, the accounting system of the nation are performances in the northeast three province manufacturing industry listed companies of very good.
论文关键词： 业绩评价；资产减值；主成分分析；
Abstract（英文摘要）：www.328tibEt.cn The devalue provision of asset’s to be always be subjected to people doubly of concern, our country from 1998 came into force completely account lift a property reduce to be worth to prepare for property reducing the commentary that value prepares to be to the business enterprise accomplishment influence do not interrupted. At first, the nation promulgation accountancy’s standard performance account to lift a property to reduce a value to prepare on the one hand is to abroad of accountancy’s standard take side to make the local company be able to suit international accountancy’s standard more of request, in order to make the local company come out an entrance to a country sooner; On the other hand also is for the sake of crowded stem humidity within the company accomplishment, make the accomplishment of the company more pure to lay good foundation for the development of aftertime.But the devalue provision of asset’s along with the property accountancy at local development, the phenomenon that makes use of the devalue provision of asset’s to carry on the surplus management and covers up a financial report appear and presents up-trend gradually, at that time emergence with a great deal of the article with regard to making use of the devalue provision of asset’s to carry on the surplus management.This article based on the northeastern of china manufacturing industry listed company, mainly studying the property of the manufacturing industry listed company of this regions to research the devalue provision of asset’s influence of the accomplishment. Accomplishment is good or bad relating to the development of the listed company directly, and confidence of investor to company. Because some company published the report often include deceitful information. In the listed company publish of the accomplishment information, suffer a controversy of will say probably that being the devalue provision of asset’s of withdraw and turn back, according to CSRC (China Securities Regulatory Commission) reported, a lot of companies also be using of the devalue provision of asset’s to make a deceitful financial report, cover up the finance data with in it can anticipate of the certain years make the listed company he an outstanding finance accomplishment. The government put a lot of concerns to this issue.In regard to northeast, the business enterprise just came out from the predicament, the problem that needed to be resolve was still a lot of. In the meantime, they also need to get the support of the investor and the shareholders. Therefore he a good and healthy finance accomplishment is necessary. But, through the development of several years, at northeast three provinces also appeared the phenomenon of cover up the financial report, even appearing to withdraw the phenomenon that a huge sum of the devalue provision of asset’s but doesn’t publish to encounter to criticize.Now northeastern development are to open best of, northeastern three provinces listed companies also are subjected to the extensive concern of the national investor. For this, this article mainly study the influence the accomplishment of business enterprise carried on a great deal of substantial evidence analysis to the devalue provision of asset’s, hope for the related system of the establishment and performance provide a worthy and academic information.1999 the year is the devalue provision of four asset’s to lift completely also is the devalue provision of asset’s first time is requested to account to lift. The devalue provision of asset’s to lift the beginning that the devalue provision of asset’s to distribute a circumstance to present a diversification completely in the northeast three provinces appear on market of the manufacturing industry company, the comparison each company possess of different the property, hing no more united concentration to order, this can also see make is the devalue provision of asset’s to lift of the beginning depend on in the accountant of the judgment degree is a kind of performance with bigger ratio. Produce to the devalue provision of asset’s in 2000 past services accounted to lift to distribute a circumstance to compare to he the obvious concentration degree in 1999 many values is very outstanding, the devalue provision of asset’s in this year the devalue provision of asset’s to put forward now to unify of evidence, distribute to be accounting the company number ratio of suggest the comparison zone same alike, increase obviously for last a year. The devalue provision of asset’s of accounted to lift to develop to get valid norm till 2000, but also appeared to account with the whole community to suggest a all group that accounted to suggest the comparison area to make to distribute to appear to lee a cluster that the comparison agrees with very not in 2000.And account to suggest a comparison to be far larger than far in the company in this part whole account to suggest a comparison to make the total square differ and all be worth aggrandizement. In this two years, four items reduces a value to prepare to prepare to he been the main part that accounts to lift in the bad loan, it distributes in the northeast to present a diverse sex in three province manufacturing industries.2001 nation promulgated new accountancy’s standard, the property that requests to account to lift reduced a value prepare to be increased to eight items by four items, increase fixed assets to reduce a value to prepare, Be setting up engineering to reduce a value to prepare, the immaterial assets reduce a value to prepare and entrust a loan to reduce the value preparation. The total property accounted to lift in 2001 reduce the value prepares the rate distributed to re- appear in the diagram similar in 1999 of dispersion circumstance, see each company performance existence difference in new accountancy’s standard. More 1999 and 2001 two properties reduce the starting point year that the value prepares to account to lift, its distributing all is to turn to he no obvious concentration to account to lift zone more and asunder. Explain the beginning of the new accountancy standard performance would to reduce to be worth of account and suggest certain influence of the comparison creation.2002The total property of the year reduces the square whom the value prepares the rate is in the northeast three province manufacturing industry listed companies variance is 3.05×10-3 all be worth is 5.05×10-2 ratios raised 19.6% and 5.2% respectively last a year, the square was bad Be accounting to lift under the circumstance that the item increased compares a last year to increase 19.6% this to increase be also considerable, elucidation is the long-lost degree is in the northeast of 2002 three province manufacturing industry listed companies enlargement. But in 2002 appeared concentration to turn of trend, also appeared difference district for 2000 years accounted to suggest an opposite more isolated comparison of comparison namely to be far larger than most companies to account a company of suggest the comparison to make far that year all was worth to be partial to generous bad aggrandizement. In 2002 account to lift to compare a bigger company a text did it through the years profits originally with reduce a value to account to suggest a comparison of meticulous analysis, get conclusion, in the company half the number of this zone above very probably make use of a property to reduce value to prepare to carry on the surplus management to manipulate profits perhaps and at the company in this zone with take "ST" mostly.2003 is the third year that the new property reduces a value to prepare to account to lift the provision performance, it is total to reduce a value to prepare in the northeast three province manufacturing industry listed companies of distribute a circumstance to show two divide very much very obviously, the low comparison accounts to lift of occupy a high comparison of most to account to lift in the meantime of the company number shone on to he increment last a year. The total property reduced the square whom the value prepared the comparison accounted to lift in 2003 bad is 5.15×10-3 is 1.7% of 2002, it is thus clear that produced to reduce value to prepare to account dispersion degree of suggest the comparison again an aggrandizement in 2003 past services. Scatter the degree’s comparing bigger reason is to account to suggest a comparison to compare a bigger company with account to suggest a aller company of comparison a ratio the margin enlargement, but Be accounting to suggest a aller company of comparison to fall into trap to suggest a comparison still more concentrated with intensive but account to suggest a bigger company of comparison opposite more isolated, the felling that grows already to lee a cluster can see make be a kind of abnormality phenomenon. To 2003 account to lift to compare a research of deviate the main trend company, conclusion and very alike in 2002 this year Be accounting to suggest the comparison bigger zone company number ratio last a year to increase, appear make use of a property to reduce a value to prepare carrying on the surplus management suspect phenomenon also increased.2004 the variance is further the enlargement is in the northeast three province manufacturing industry listed companies divide more in order to turn worse, the square differ for 1.03×10-2 raised for 2003 years 200%.The fixed assets accounted to suggest the comparison dispersion degree to raise in 2004.Account to suggest a higher company of comparison difference to compare in wholly distribute the diagram more obvious in 2003, the fixed assets reduced a value to prepare the position that occupied in three province listed companies in the northeast was more and more important, also making the whole property reduce a value to prepare presenting difference strengthen, passing to distribute diagram can also see fall into trap to suggest a comparison to distribute the first several years of ratios to scatter more in the northeast manufacturing industry listed company. In the rightness 2004 carry on of the difference analysis, same confirmation account to lift ratio company within the difference zone to make use of a property to reduce value to carry on manipulating profits perhaps surplus a management here of suspicion the comparison is big.2005 the total property of the year reduces a value to prepare the rate circumstance sees a total property reduce a value to prepare the rate distribute two divide very much of show very, its numerical characteristic also confirms this its square to differ to be 1.8×10-2 was a square to differ in 2004 of 1.8% was also the biggest squares to differ through the years. The total property reduces a value to prepare the rate distribute through the years of the trend is an inception each company account to suggest a comparison to distribute more irregular, account to suggest a comparison each difference, gradual of to account to suggest a comparison to compare for unify with consistent. Tallest accounts to suggest the comparison concentration among them to has to the company of 4.02% at 1.32% in 2005 concentration degree 27 he the whole northeast three the province manufacturing industry listed company 63 comparisons with great 43% of the company account the comparison for lift very close by, but the square is bad still biggest through the years, it is thus clear that be placed in the difference area to account to suggest bigger district of comparison of the company account to suggest a comparison is the ratio is bigger.Pass by the total property of many years reduces a value to prepare account to suggest a comparison many years of detailed research of a few companies of be placed in the difference area, this text detection is placed in a total property to reduce a value to prepare accounting to suggest a comparison compares to deviate the whole region to go together the company that the industry accounts to suggest a comparison intensively to really exist to make use of a property to reduce value to prepare to cover up a financial report to carry on the surplus management perhaps in these companies of area greatly and far and far, the multifarious emergence is in the company of this zone take "ST" mostly, but even take "ST" to also appear to make use of a property to reduce a value to oid the obvious phenomenon of the quilt "ST", and he in the company in this district a greatly part of was subjected to Chinese certificate in the different age would the animadversion of[with] different degree. Can say that at the company number of this zone combine not much, share to he in the whole northeast three provinces appear on market of the manufacturing industry listed company 1/6 or so, but the frequency that appear in the analysis of every year in these companies is very high be also the possibility comparison that says it makes use of a property to reduce a value to carry on the surplus management to cover up a financial report perhaps big. Reduces a value to prepare the ratio is in the northeast three province manufacturing industry listed companies through an analytical total property so of distribute a circumstance, the further delimitation is placed in the company of the difference districts then as to it’s the property reduce a value to account to suggest the reliability that the circumstance carries on an analytical method and can carry on to recognize the business enterprise accomplishment and the profits circumstance.Be carrying on northeast three province manufacturing industry listed company properties to reduce the contrast that the value prepares to distribute a circumstance for seven years, discover the property reduces a value to prepare to account to lift ratio year by year toward some one district concentration, plane in addition to that part of properties of the difference reduces a value to prepare accounting to lift ratio has already tend in the concentration of the situation and the concentration degree is very high. Explain a kind of formation that accounts to lift mode in the northeast three province manufacturing industry listed companies, most companies all would obey a careful sex principle in account lift the property reduce the value the preparation. In the middle of distribute was tend in concentrated appearance to also explain, the listed company performance comes out under the norm of the national accounting system of consistency. Also be say, the accounting system of the nation are performances in the northeast three province manufacturing industry listed companies of very good.
论文关键词： 业绩评价；资产减值；主成分分析；