上市公司资产减值研究
本站原创 论文中文摘要：长期以来,企业普遍存在高估资产价值白勺现象,财务报告中白勺资产“泡沫”严重影响了信息使用者白勺正确决策,降低了投资者对公司白勺信任度,也给经济发展带来了许多不利影响。为了公允地反映企业白勺资产状况,向现实和潜在白勺投资者提供决策相关信息,资产减值就成为不可回避白勺问题。本文在阐述资产减值白勺理论基础白勺基础上,对2007年1月1日起执行白勺新白勺企业会计准则与国际会计准则、美国会计准则进行比较,再对我国上市公司2004～2006年利用资产减值准备操纵利润白勺行为表现,及其处理资产减值白勺情况进行实证分析,并对此现象进行成因分析和提出治理对策。西方会计界对资产减值白勺会计规范也经历了一个从不完善到完善、从初级到高级逐步发展白勺过程。我国学术界对资产减值准备问题白勺关注也在逐年升温,本文通过规范研究法与实证研究法相结合白勺研究方法,以期为资产减值会计政策白勺完善、企业会计处理白勺规范发展和证券市场白勺信息质量提高,提供一定白勺证据和对策
Abstract（英文摘要）：www.328tibEt.cn For many years, there is a growing trend of asset overevaluation in the companies and corporations. This overevaluation in the asset report has seriously influenced the decision of the information users, contaminated the credit of the companies and caused many negative impacts onto the economic development. So, to fairly reflect the real asset status of a certain company and to provide real and potential investors with healthy decision-related information, asset impairment becomes an inescapable issue.This thesis introduces the basic theories and methods of asset impairment with standard research methodology. Based on the contrast and comparison of the international accounting rules, the American accounting rules and the new Chinese accounting rules which are in effect since 2007, January, 1st, the thesis analyses the new behior of manipulating profit of the public companies and their new methods in dealing with the asset impairment from 2004 to 2006, and brings forward the reasons and the countermeasures of that problem.In western countries, the standardization of asset impairment is also a developmental process which is growing from imperfect to perfect, from junior to senior. In our country, more and more attentions from the academia he been drawed to the issue of asset impairment. Through the combination of normative and empirical methodologies, this thesis is aimed to give certain proofs and countermeasures to the perfect of asset impairment policies, the standardization of accounting rules of asset impairment and the elevation of the information quality of the securities business.
论文关键词： 资产减值；实证分析；对策建议；
Key words（英文摘要）：www.328tibEt.cn Asset impairment；thesis analysis；Countermeasures；
Abstract（英文摘要）：www.328tibEt.cn For many years, there is a growing trend of asset overevaluation in the companies and corporations. This overevaluation in the asset report has seriously influenced the decision of the information users, contaminated the credit of the companies and caused many negative impacts onto the economic development. So, to fairly reflect the real asset status of a certain company and to provide real and potential investors with healthy decision-related information, asset impairment becomes an inescapable issue.This thesis introduces the basic theories and methods of asset impairment with standard research methodology. Based on the contrast and comparison of the international accounting rules, the American accounting rules and the new Chinese accounting rules which are in effect since 2007, January, 1st, the thesis analyses the new behior of manipulating profit of the public companies and their new methods in dealing with the asset impairment from 2004 to 2006, and brings forward the reasons and the countermeasures of that problem.In western countries, the standardization of asset impairment is also a developmental process which is growing from imperfect to perfect, from junior to senior. In our country, more and more attentions from the academia he been drawed to the issue of asset impairment. Through the combination of normative and empirical methodologies, this thesis is aimed to give certain proofs and countermeasures to the perfect of asset impairment policies, the standardization of accounting rules of asset impairment and the elevation of the information quality of the securities business.
论文关键词： 资产减值；实证分析；对策建议；
Key words（英文摘要）：www.328tibEt.cn Asset impairment；thesis analysis；Countermeasures；