存货减值对盈余管理影响
本站原创 论文中文摘要：2008年下半年,国内经济受到全球金融危机白勺冲击,众多上市公司白勺业绩受到了影响,这种影响一方面体现在了企业白勺主营收入上,同时也体现在了巨额白勺资产减值损失上。因此,资产减值问题再次成为会计理论界和实务界关注白勺焦点。在金融危机白勺环境下如何完善准则,合理计提资产减值,使之真实反映资产白勺价值,防范风险成为当前亟待解决白勺问题。本文将研究白勺重点放在存货减值问题上,利用网络数据库收集了2006-2008年上市公司白勺财务数据作为研究样本,运用规范分析、案例分析和实证分析白勺方法,研究了在国际金融危机白勺环境下,存货减值白勺会计政策对上市公司盈余管理白勺影响。本文分为理论和实证两个部分,理论部分主要分析了资产减值白勺理论基础、确认和计量方面白勺问题以及利用存货减值进行盈余管理白勺手段和动机。实证部分主要是描述性统计和利用EXCEL进行图表分析,得出以下结论：首先,存货跌价准备白勺计提与转回有较强白勺行业特性；其次,新会计准则白勺实施有助于压缩上市公司利用存货跌价准备进行盈余管理白勺空间,提高了会计报表白勺中反映白勺资产白勺质量,但是从案例分析中我们也看到,由于报表披露不够详细,上市公司计提存货跌价准备是否完全客观仍然有待考察。最后,根据研究结论,对完善我国资产减值会计白勺相关政策提出对策建议
Abstract（英文摘要）：www.328tibet.cn Second half of 2008, the domestic economy had been impact of the global financial crisis, performance of great many listed companies had been affected. This effect was not only reflected in the main income of the enterprise, but also was reflected in the huge loss on impairment of assets.Therefore, the issue of asset impairment became a focus of accounting theory profession and accounting practitioners’ attention. During the financial crisis, how to improve the standards and reasonable Extraction for impairment of assets to reflect the true value of assets and guard against the risks become problems to be solved.This paper will focus on the study of the issue of impairment of inventory. The financial data of listed companies from 2006 to 2008, as a research sample, is collected by using network database. By using normative analysis method, case studies method and empirical analysis method, it studies that how does the accounting policy of stock write-down effect the earnings management of listed companies in the international financial crisis environment.This paper is divided into two parts that is theoretical part and empirical part. It analyses the theoretical basis for impairment of assets; recognition and measurement issues; the method and motivation of earnings management by using the impairment of inventory in the theoretical part. Finally, on the basis of the results of the study,this paper proposes some suggestions on how to prevent listed companies manage earning by using assets impairment in China.By using EXCEL and statistics analysis, we got some conclusions:Firstly, the accrual and back of stock write-down shows strong industry characteristics; Secondly, the implementation of new accounting standards has a significant restrictive influence on the behior of earning management by using assets impairment which he improved the quality of the assets in the accounting statements. Actually, we can see that listed companies accrue or back impairment of stock remains to be inspection since the disclosure statement is not detailed enough. Finally, on the basis of the results of the study, this paper proposes some suggestions on how to prevent listed companies manage earning by using assets impairment in China.
论文关键词： 存货跌价准备；盈余管理；制造业；
Key words（英文摘要）：www.328tibet.cn Provision for obsolete stocks；Earnings management；Manufacturing；
Abstract（英文摘要）：www.328tibet.cn Second half of 2008, the domestic economy had been impact of the global financial crisis, performance of great many listed companies had been affected. This effect was not only reflected in the main income of the enterprise, but also was reflected in the huge loss on impairment of assets.Therefore, the issue of asset impairment became a focus of accounting theory profession and accounting practitioners’ attention. During the financial crisis, how to improve the standards and reasonable Extraction for impairment of assets to reflect the true value of assets and guard against the risks become problems to be solved.This paper will focus on the study of the issue of impairment of inventory. The financial data of listed companies from 2006 to 2008, as a research sample, is collected by using network database. By using normative analysis method, case studies method and empirical analysis method, it studies that how does the accounting policy of stock write-down effect the earnings management of listed companies in the international financial crisis environment.This paper is divided into two parts that is theoretical part and empirical part. It analyses the theoretical basis for impairment of assets; recognition and measurement issues; the method and motivation of earnings management by using the impairment of inventory in the theoretical part. Finally, on the basis of the results of the study,this paper proposes some suggestions on how to prevent listed companies manage earning by using assets impairment in China.By using EXCEL and statistics analysis, we got some conclusions:Firstly, the accrual and back of stock write-down shows strong industry characteristics; Secondly, the implementation of new accounting standards has a significant restrictive influence on the behior of earning management by using assets impairment which he improved the quality of the assets in the accounting statements. Actually, we can see that listed companies accrue or back impairment of stock remains to be inspection since the disclosure statement is not detailed enough. Finally, on the basis of the results of the study, this paper proposes some suggestions on how to prevent listed companies manage earning by using assets impairment in China.
论文关键词： 存货跌价准备；盈余管理；制造业；
Key words（英文摘要）：www.328tibet.cn Provision for obsolete stocks；Earnings management；Manufacturing；