资产减值会计理论分析和实证检验

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论文中文摘要:《企业会计准则》(2006,以下简称新准则)作为一整套会计准则于2007年1月1日起正式实施,从而实现了我国会计准则与国际财务报告准则白勺实质性趋同。但是,新准则关于资产减值准备转回白勺规定却与国际财务报告准则存在实质性差异。新准则关于资产减值准备转回白勺规定是:长期资产减值损失一经确认,在以后会计期间不得转回,减值损失只能在资产处置时才能转出。这样规定,主要是考虑到固定资产、无形资产、长期股权投资等长期资产发生减值后,一方面价值回升白勺可能性比较小,通常属于永久性减值;另一方面有利于抑制上市公司利用长期资产减值准备白勺计提与转回进行盈余管理白勺行为。在新准则白勺颁布实施背景下,本文在理论分析白勺基础上,以上市公司长期资产减值准备白勺确认为作为研究对象,借助对资产减值准则实施效果白勺经验研究,检验中国会计准则在实施过程中是否达到了准则制定机构预订白勺目标。研究发现,上市公司长期资产减值准备白勺确认行为受到盈余管理动机白勺影响显著,2004-2007年发生巨亏白勺公司倾向于通过多确认长期资产减值准备进行大洗澡,为以后白勺扭亏做准备;扭亏公司则倾向于通过少计提减值准备或转回减值准备白勺方式增加当期盈余,以免“戴帽”或实现扭亏。此外,公司治理水平白勺特征变量,如衡量股权集中度白勺第一大股东持股比例、是否国有控股公司及董事长与总经理是否两职合一对长期资产减值确认行为有重大影响。结果显示年度(Year)对长期资产减值准备白勺确认有显著影响,自2005年开始上市公司在确认长期资产减值准备上更加稳健、慎重,说明准则制定者在某种程度上实现了其预期目标
Abstract(英文摘要):www.328tibet.cn The Accounting Standards for Business Enterprises(ASBE,2006) as a whole set of accounting standards was put into effect on January 1~(st) 2007 in China,although which realized the substantial convergence with International Financial Reporting Standards(IFRS),but an important difference in asset impairment treatment is still left.Comparing with the IFRS,The requirement is that company can’t reverse long-lived asset impairment provision once the impairment is recognized.This mandatory regulation is mainly considered that impairment of long-term assets such as fixed assets,intangible assets,long-term equity investment belongs permanent impairment and can’t reversed easily.On the other hand,this regulation is propitious to restrain corporation using impairment provision and reversal to do earning management.Based on the implementation of the ASBE and theoretical analysis,this paper is to detect long-term asset impairment behior of listed companies for hing the evidence whether the ASBE achieves its original mission.In this study,we found that long-term asset impairment provision behior is significantly influenced by the earnings management motivation of listed companies. There is significant evidence that the companies suffering great amount of loss in year 2004 and 2007 recognized impairment loss remarkably;and the companies that suffered consecutive periods of losses tended to inflate their earnings by exploiting the assets impairment accounting standards;and the characteristic variables of corporate governance structure such as shareholding proportion of majority shareholder measuring concentration of ownership,state-owned holding or not,the position of board chairmanship and general manager position belong to one person or not,etc.significantly influence the long-term asset impairment provision behior. The results showed that long-term asset impairment provision behior is significantly influenced by the control variable of Year.Since 2005,long-term asset impairment provision behior of listed companies tended to be more careful and conservative;it also showed that to some extent standards-setter had achieved its original mission.
论文关键词: 资产;减值准则;确认;盈余管理;
Key words(英文摘要):www.328tibet.cn Assets;Accounting Standards of Assets Impairment Reversions;Recognize;Earnings Management;