本文關(guān)鍵詞： 資產(chǎn)減值 新資產(chǎn)減值準(zhǔn)則 計(jì)提行為 金融危機(jī)　出處：《山東大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：為抑制上市公司利用資產(chǎn)減值的計(jì)提與轉(zhuǎn)回進(jìn)行盈余管理,2006年,財(cái)政部頒布新資產(chǎn)減值準(zhǔn)則。新準(zhǔn)則第十七條明確規(guī)定：“資產(chǎn)減值損失一經(jīng)確認(rèn),在以后會(huì)計(jì)期間不得轉(zhuǎn)回”,這一規(guī)定同原有企業(yè)會(huì)計(jì)制度以及國際會(huì)計(jì)準(zhǔn)則均存在較大不同。同時(shí),2008年,始于美國的金融危機(jī)爆發(fā),嚴(yán)重影響我國制造行業(yè)的發(fā)展,可以預(yù)計(jì),上市公司將大量計(jì)提減值準(zhǔn)備。這一特殊制度及時(shí)代背景,為研究上市公司的減值計(jì)提行為,新準(zhǔn)則的實(shí)施能否達(dá)到預(yù)期效果提供了良好的契機(jī)。 本文對滬市A股制造行業(yè)2007-2010年上市公司資產(chǎn)減值計(jì)提情況進(jìn)行實(shí)證研究,分析金融危機(jī)背景下,新準(zhǔn)則實(shí)施后上市公司資產(chǎn)減值計(jì)提行為。樣本描述統(tǒng)計(jì)分析顯示,各年度上市公司資產(chǎn)減值計(jì)提情況存在差異,2008和2009年流動(dòng)資產(chǎn)減值計(jì)提金額和長期資產(chǎn)減值計(jì)提金額均明顯大于2007和2010年,方差分析的結(jié)果證實(shí)這一差異是顯著的；同時(shí),對各年度上市公司分盈利和虧損兩種類型進(jìn)行描述統(tǒng)計(jì),結(jié)果顯示當(dāng)年度虧損的上市公司中計(jì)提減值的企業(yè)比例數(shù)目明顯大于當(dāng)年度盈利上市公司中計(jì)提減值的比例,獨(dú)立樣本T檢驗(yàn)證實(shí)這一差異顯著存在。將影響減值計(jì)提的經(jīng)濟(jì)因素和盈余管理因素分別對長期資產(chǎn)減值計(jì)提比和流動(dòng)資產(chǎn)減值計(jì)提比做回歸分析,進(jìn)一步分析上市公司減值計(jì)提的行為特征�；貧w結(jié)果顯示,長期資產(chǎn)減值計(jì)提同三大盈余管理動(dòng)機(jī)(大清洗、扭虧為盈、管理層變更)不存在顯著相關(guān)性,長期資產(chǎn)減值的計(jì)提是企業(yè)資產(chǎn)減值毀損的真實(shí)體現(xiàn)：對流動(dòng)資產(chǎn)減值計(jì)提的回歸結(jié)果顯示,虧損上市公司存在利用流動(dòng)資產(chǎn)減值計(jì)提進(jìn)行大清洗的行為。實(shí)證結(jié)果表明,新準(zhǔn)則的實(shí)施一定程度上有效抑制了上市公司利用長期資產(chǎn)減值進(jìn)行盈余操縱的行為,但是,上市公司仍然存在利用流動(dòng)資產(chǎn)減值的計(jì)提進(jìn)行大清洗的行為,新準(zhǔn)則并沒有堵住上市公司盈余操縱的所有缺口。 結(jié)合實(shí)證檢驗(yàn)結(jié)果,本文認(rèn)為企業(yè)會(huì)計(jì)準(zhǔn)則作為一種強(qiáng)制性制度,雖然在一定程度上能夠起到規(guī)范會(huì)計(jì)工作的作用,但是,作為一種外部制約機(jī)制,只能從技術(shù)層面上對企業(yè)行為進(jìn)行規(guī)范,并且,單純?yōu)檫_(dá)到監(jiān)管目的而制定的一些措施缺乏理論支持。真正解決資產(chǎn)減值問題,應(yīng)該更多的從企業(yè)角度出發(fā),從完善企業(yè)資產(chǎn)減值內(nèi)控制度,提高上市公司會(huì)計(jì)人員綜合素質(zhì),加強(qiáng)以獨(dú)立第三方審計(jì)為中心的外部監(jiān)管,改進(jìn)上市公司監(jiān)管機(jī)制,完善企業(yè)業(yè)績測評(píng)體系等方面進(jìn)行入手,從意愿上、能力上提高企業(yè)真實(shí)、準(zhǔn)確進(jìn)行減值處理的能力,提高減值信息對決策者的信息相關(guān)性。
[Abstract]:In 2006, the Ministry of Finance issued the new asset impairment guidelines. The new guideline 17th clearly stipulates: "assets impairment loss once confirmed." in order to prevent listed companies from using the impairment of assets to carry out earnings management, the Ministry of Finance issued new guidelines for impairment of assets in 2006. This provision is quite different from the original enterprise accounting system and international accounting standards. At the same time, in 2008, the financial crisis that began in the United States broke out. Seriously affecting the development of the manufacturing industry in China, it can be expected that listed companies will make a large number of impairment provisions. This special system and background of the times, for the study of listed companies impairment behavior. Whether the implementation of the new standards can achieve the desired results provides a good opportunity. This paper makes an empirical study on the impairment of assets of listed companies in Shanghai A-share manufacturing industry from 2007 to 2010, and analyzes the financial crisis. The statistical analysis of sample description shows that there are differences in asset impairment of listed companies in each year. In 2008 and 2009, the amount of impairment of current assets and the amount of impairment of long-term assets were significantly larger than those of 2007 and 2010, and the results of variance analysis confirmed that the difference was significant. At the same time, the two types of profit and loss of listed companies in each year are described and counted. The results show that the proportion of listed companies with impairment in the year of loss is obviously larger than that of the listed companies in the year of profit. Independent sample T test confirmed that this difference exists significantly. The economic factors and earnings management factors which affect impairment and withdrawal are regression analysis of long-term assets impairment ratio and current assets impairment ratio respectively. The regression results show that there is no significant correlation between long-term asset impairment and earnings management motivation (big cleaning, turning losses into profits, management change). The impairment of long-term assets is the true embodiment of the impairment of enterprise assets: the regression results of the impairment of current assets show. Loss listed companies have the behavior of using impairment of current assets to clean. The empirical results show that. To a certain extent, the implementation of the new standards effectively inhibits the listed companies from using long-term assets impairment to manipulate earnings. However, the listed companies still have the behavior of using the impairment of current assets to carry out large-scale cleaning. The new guidelines do not plug all gaps in earnings manipulation by listed companies. Combined with the empirical test results, this paper believes that the enterprise accounting standards as a mandatory system, although to a certain extent can play a role in regulating accounting work, but as an external constraint mechanism. Only from the technical level to regulate the behavior of enterprises, and purely for the purpose of regulatory measures formulated for the lack of theoretical support. Real solutions to the problem of asset impairment, should be more from the perspective of the enterprise. From perfecting the internal control system of enterprise assets impairment, improving the comprehensive quality of accountants of listed companies, strengthening the external supervision with independent third party audit as the center, and improving the supervision mechanism of listed companies. In order to improve the enterprise performance evaluation system and improve the enterprise's real ability and the ability to deal with the impairment accurately, the relevance of the impairment information to the decision makers is improved.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F233;F832.51;F224

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本文編號(hào)：1475964