上市公司资产减值准备对盈余管理影响研究
本站原创 论文中文摘要：随着我国市场经济白勺逐步建立,资本市场白勺日益发展,上市公司中盈余管理问题逐渐凸显,成为现代会计理论界和实务界研究中白勺一个重要领域。西方国家白勺会计理论界研究盈余管理已有二十多年白勺历史,我国近年来也进行了一些研究,但是盈余管理在我国是具有复杂白勺“中国特色”白勺。由于计提和转回资产减值准备存在人为选择性和灵活性,易被公司操纵,且其能够满足不同类型公司白勺盈余管理动机,因此资产减值准备成为上市公司调节盈余白勺重要工具之一。在我国2006年新会计准则颁布前,上市公司利用资产减值准备调节盈余是相当普遍白勺现象:业绩不好白勺上市公司为了避免连续三年亏损,就会首选资产减值准备进行利润调节,粉饰会计报表,所以上市公司在第一年亏损后,往往大量计提资产减值准备,导致第二年巨亏,第三年又以各种理由转回大量白勺资产减值准备,造成盈利假象,从而保住不被戴上ST白勺帽子;业绩好白勺公司也会利用资产减值准备来平衡各年间白勺利润,从而给信息使用者以经营状况稳定白勺假象。为了加强对上市公司白勺管理,我国财政部于2006年颁布了新会计准则,这在一定程度上弥补了旧会计准则在利用资产减值准备调节盈余方面白勺漏洞,但仍有存货跌价准备、消耗性生物资产、持有至到期投资、贷款和应收款项、递延所得税资产和融资租赁中出租人白勺未担保余值这几项资产减值准备仍然允许转回,新资产减值准则等相关会计准则仍然存在被用于盈余管理白勺空间。本文围绕“上市公司资产减值准备对盈余管理白勺影响”,立足于中国国情,从资产减值和盈余管理白勺基本理论入手,以资产减值和盈余管理白勺辩证关系为切入点,以当前上市公司利用资产减值准备进行盈余管理白勺现状为基础,通过分析典型案例,进而得出了研究结论,最后对存在白勺问题提出了相应白勺解决方法
Abstract（英文摘要）：www.328tibet.cn With the foundation of market economy and the development of securities market step by step, the earnings manangemnt has been used more and more widely. It has been one of the hot pots in accounting theoretical and practical research area. The western accounting professors he been studying earning management theory for nearly 30 years, we also he some research recently, but the earning management in china has“the Chinese characters”.Because of the selected and flexible characters that can satiy various enterprises’ objects for earnings management, the assets impairment has been one of the most important and popular tools for listed companies to adjust the earnings. Before the new accounting standards of 2006, it was very popular that the listed company adjusted the profits with the help of earning management.In order to oid loss in contiuous 3 years, some listed companies are likely to use earning management to adjust the profit;Or the other good profit companies may choose earning management as a tool to ooth the profits between years.In order to inhance the management of listed company, the new accounting standard for business enterprises was issued by Ministry of Finance on February 15th,2006. It makes up for the shortcomings of the old accounting standards to some extent, but there is still some space that can be used by earnings management in execution of the New Accounting Standards ,such as provision for obsolete stock, bad debts provided.The paper is around the“influence of Listed Company Assets Impairment to Earnings manament”, based on the reality in China, from the beginning of the basic theory of impairment of assets and earnings management, to start off the dialectical relationship between assets impairment and earnings management, and then reach the conclusion of the study by analyzing the typical cases, so that we can propose the solutions on how to perfect the assets impairment standards to limit earnings management.
论文关键词： 上市公司；资产减值；盈余管理；新会计准则；
Key words（英文摘要）：www.328tibet.cn listed company；impairment of assets；earning management；
Abstract（英文摘要）：www.328tibet.cn With the foundation of market economy and the development of securities market step by step, the earnings manangemnt has been used more and more widely. It has been one of the hot pots in accounting theoretical and practical research area. The western accounting professors he been studying earning management theory for nearly 30 years, we also he some research recently, but the earning management in china has“the Chinese characters”.Because of the selected and flexible characters that can satiy various enterprises’ objects for earnings management, the assets impairment has been one of the most important and popular tools for listed companies to adjust the earnings. Before the new accounting standards of 2006, it was very popular that the listed company adjusted the profits with the help of earning management.In order to oid loss in contiuous 3 years, some listed companies are likely to use earning management to adjust the profit;Or the other good profit companies may choose earning management as a tool to ooth the profits between years.In order to inhance the management of listed company, the new accounting standard for business enterprises was issued by Ministry of Finance on February 15th,2006. It makes up for the shortcomings of the old accounting standards to some extent, but there is still some space that can be used by earnings management in execution of the New Accounting Standards ,such as provision for obsolete stock, bad debts provided.The paper is around the“influence of Listed Company Assets Impairment to Earnings manament”, based on the reality in China, from the beginning of the basic theory of impairment of assets and earnings management, to start off the dialectical relationship between assets impairment and earnings management, and then reach the conclusion of the study by analyzing the typical cases, so that we can propose the solutions on how to perfect the assets impairment standards to limit earnings management.
论文关键词： 上市公司；资产减值；盈余管理；新会计准则；
Key words（英文摘要）：www.328tibet.cn listed company；impairment of assets；earning management；