發(fā)布時間：2018-10-30 09:57

【摘要】：一直以來,隨著經(jīng)濟的發(fā)展,中國市場上經(jīng)濟情況越來越復(fù)雜,這就給眾多的上市公司帶來很大的財務(wù)、政策等方面的風(fēng)險。所以,市場上的企業(yè)將關(guān)注的目光逐漸向上市公司的盈余管理方面轉(zhuǎn)移,目前很多專家學(xué)者都在這一領(lǐng)域進行研究。利用資產(chǎn)減值準(zhǔn)備的計提與轉(zhuǎn)回來修飾利潤是目前中國的上市公司經(jīng)常采用的一種盈余管理手段。盈余管理如果不合理就會嚴重影響投資者、管理者的決策,還會導(dǎo)致市場上的資源被浪費。國家為了解決這個問題于2006年初頒布了《企業(yè)會計準(zhǔn)則第8號——資產(chǎn)減值》,在這一會計準(zhǔn)則中明確做出規(guī)定:大部分長期資產(chǎn)一旦計提了資產(chǎn)減值就不得轉(zhuǎn)回,大大改善了企業(yè)過度的盈余管理。但是這一準(zhǔn)則的規(guī)定還有一些不完善的地方,在某種程度上上市公司依然有選擇的空間。這也致使上市公司需找別的方式進行盈余管理,習(xí)以為常的就是利用存貨跌價準(zhǔn)備、壞賬準(zhǔn)備等短期資產(chǎn)減值準(zhǔn)備的計提和轉(zhuǎn)回進行盈余管理。在這樣的背景之下,本文在梳理國內(nèi)外相關(guān)文獻研究及理論分析的基礎(chǔ)之上,以山東�；煞莨緸檠芯繉ο�,選擇了規(guī)范研究法、定性指標(biāo)分析法和案例分析法結(jié)合的方法。首先對前人研究結(jié)果進行剖析,歸納了資產(chǎn)減值對盈余管理的影響。其次,系統(tǒng)闡述了資產(chǎn)減值準(zhǔn)備有關(guān)理論以及盈余管理的具體方法和動因,并闡述了新的會計標(biāo)準(zhǔn)下資產(chǎn)減值對盈余管理的影響。再次,選取比較有代表性的上市公司山東�；緸槔�,并結(jié)合山東海化2008-2015年之間的財務(wù)數(shù)據(jù),對山東�；挠喙芾磉M行了細致的研究。最終我們得出結(jié)論:該企業(yè)為了避免退市的情況出現(xiàn),利用盈余管理將虧損放大,在次年再將虧損轉(zhuǎn)化為盈余。本文參照山東�；鼇韼啄甑哪甓葓蟾�,對其近年數(shù)次計提并轉(zhuǎn)回減值準(zhǔn)備的情形進行研究,闡述了山東�；嬏岷娃D(zhuǎn)回資產(chǎn)減值準(zhǔn)備對山東�；瘶I(yè)績的影響情況。最后從上市公司自身、外部環(huán)境和法律等方面對通過資產(chǎn)減值進行盈余管理的行為提出相應(yīng)建議。
[Abstract]:With the development of economy, the economic situation in Chinese market is becoming more and more complicated, which brings a lot of financial and policy risks to many listed companies. Therefore, enterprises in the market will gradually focus on the earnings management of listed companies, many experts and scholars are studying in this field. It is a kind of earnings management method that the listed companies in China often use the plan and return to modify the profit by using the asset impairment reserve at present. If the earnings management is unreasonable, it will seriously affect the decision of investors and managers, and will lead to the waste of resources in the market. In order to solve this problem, the State promulgated the Accounting Standards for Enterprises No. 8-impairment of assets in early 2006, which explicitly stipulates that the majority of long-term assets cannot be reversed once the impairment of assets is taken into account. The excessive earnings management of enterprises has been greatly improved. But there are still some imperfections in the rules, and to some extent listed companies still have room to choose. This also causes listed companies to find other ways to carry out earnings management. What is common is to make use of the reserve for inventory decline, the provision for bad debts, and other short-term asset impairment provisions, and transfer them back to carry out earnings management. Under this background, this paper combs the domestic and foreign related literature research and theoretical analysis, taking Shandong Haihua Stock Company as the research object, has chosen the standard research method, the qualitative index analysis method and the case analysis method unifies the method. Firstly, the paper analyzes the former research results and summarizes the influence of asset impairment on earnings management. Secondly, it systematically expounds the theory of asset impairment preparation, the specific methods and motives of earnings management, and expounds the influence of asset impairment on earnings management under the new accounting standards. Thirdly, taking the representative listed company Shandong Haihua Company as an example, and combining the financial data from 2008 to 2015, this paper makes a detailed study on the earnings management of Shandong Haihua Company. Finally, we conclude that in order to avoid delisting, the enterprise uses earnings management to enlarge its losses and convert them into earnings in the following year. Referring to the annual report of Shandong Haihua in recent years, this paper makes a study on the situation of several times in recent years, and expounds the influence of Shandong Haihua's calculation and withdrawal of assets impairment preparation on Shandong's sea-chemical achievement. Finally, the author puts forward some suggestions on the behavior of earnings management through asset impairment from the aspects of listed company itself, external environment and law.
【學(xué)位授予單位】：石河子大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.7;F406.7

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