【摘要】：隨著我國經(jīng)濟(jì)的快速發(fā)展,我國上市公司所面臨的市場環(huán)境瞬息萬變,其經(jīng)營風(fēng)險(xiǎn)、財(cái)務(wù)風(fēng)險(xiǎn)也隨之增加。由此,上市公司盈余管理問題也逐漸暴露,盈余管理問題已經(jīng)引起了社會(huì)各界的重視,成為了現(xiàn)代經(jīng)濟(jì)、財(cái)務(wù)研究的重要領(lǐng)域。過度盈余管理不僅誤導(dǎo)利益相關(guān)者的投資決策,而且影響社會(huì)資源的配置效率,危害社會(huì)資金安全。 自1998年提出上市公司必須計(jì)提減值準(zhǔn)備以來,由于資產(chǎn)減值判斷較為復(fù)雜,需要一定的職業(yè)判斷,使得資產(chǎn)減值具有一定的主觀性,資產(chǎn)減值的計(jì)提與轉(zhuǎn)回已經(jīng)成為上市公司最常用的盈余管理的會(huì)計(jì)政策之一。財(cái)政部于2006年對(duì)會(huì)計(jì)準(zhǔn)則進(jìn)行革新,對(duì)原有會(huì)計(jì)準(zhǔn)則內(nèi)容進(jìn)行了較大幅度的修改,在一定程度上與國際會(huì)計(jì)準(zhǔn)則趨同,但也表現(xiàn)出我國特殊的經(jīng)濟(jì)環(huán)境,并單獨(dú)制定了資產(chǎn)減值會(huì)計(jì)準(zhǔn)則,頒布《企業(yè)會(huì)計(jì)準(zhǔn)則第8號(hào)——資產(chǎn)減值》。新資產(chǎn)減值會(huì)計(jì)準(zhǔn)則的變化中,其中大部分長期資產(chǎn)一經(jīng)計(jì)提資產(chǎn)減值不得轉(zhuǎn)回的規(guī)定,在很大程度上遏制了企業(yè)的盈余管理行為。但會(huì)計(jì)準(zhǔn)則不可能事無巨細(xì),所在在一定程度上為上市公司留下了盈余管理的空間。新會(huì)計(jì)準(zhǔn)則實(shí)施以來,使得上市公司盈余管理行為發(fā)生了變化。 在這樣的背景之下,本文在梳理國內(nèi)外相關(guān)文獻(xiàn)研究及理論分析的基礎(chǔ)之上,以云南羅平鋅電股份有限公司為例,利用相關(guān)模型對(duì)其是否存在盈余管理行為進(jìn)行檢驗(yàn),并結(jié)合羅平鋅電2006年-2012年之間的財(cái)務(wù)數(shù)據(jù),分析羅平鋅電的盈余管理的方法和動(dòng)機(jī)。研究顯示,羅平鋅電存在盈余管理行為,其動(dòng)機(jī)主要為避免退市而進(jìn)行夸大虧損,并于下一年度扭虧為盈。由于新會(huì)計(jì)準(zhǔn)則的實(shí)施,上市公司更傾向利用短期資產(chǎn)減值準(zhǔn)備的計(jì)提和轉(zhuǎn)回來進(jìn)行盈余管理。最后,本文從公司自身、資產(chǎn)減值會(huì)計(jì)準(zhǔn)則以及監(jiān)管機(jī)構(gòu)的監(jiān)管政策三個(gè)方面分析產(chǎn)生該行為的原因,并就所存在的問題提出建議。
[Abstract]:With the rapid development of Chinese economy, the market environment of listed companies in our country is changing rapidly. As a result, earnings management problems of listed companies have been gradually exposed, earnings management has attracted attention from all walks of life, and has become an important field of modern economic and financial research. Excessive earnings management not only misleads the investment decisions of stakeholders, but also affects the allocation efficiency of social resources and endangers the safety of social funds. Since 1998, the listed company must make provision for impairment, because the judgment of impairment of assets is more complicated, it needs certain professional judgment, which makes the impairment of assets have a certain subjectivity. Asset impairment has become one of the most commonly used earnings management accounting policies of listed companies. In 2006, the Ministry of Finance reformed the accounting standards, and revised the contents of the original accounting standards to a large extent, to a certain extent, converging with the international accounting standards, but also showing the special economic environment of our country. And has formulated the asset impairment accounting standard separately, promulgates the enterprise accounting standard no. 8-asset impairment. In the changes of the new accounting standards for impairment of assets, most of the long-term assets can not be reversed once the impairment of assets is taken, which to a great extent restrains the earnings management behavior of enterprises. However, accounting standards can not be so detailed that to some extent, it leaves earnings management space for listed companies. Since the implementation of the new accounting standards, earnings management behavior of listed companies has changed. Under this background, this paper, on the basis of combing domestic and foreign related literature research and theoretical analysis, takes Yunnan Luo Ping Zinc Electric Co., Ltd as an example to test the existence of earnings management behavior by using relevant models. Combining with Luo Ping's financial data from 2006 to 2012, this paper analyzes the method and motivation of the earnings management of Luo Ping Zinc-Electric. Research shows that Luo Ping zinc electricity has earnings management behavior, its motivation is to avoid delisting and to exaggerate losses, and turn losses into profits in the next year. Due to the implementation of the new accounting standards, listed companies tend to use short-term asset impairment provisions and transfer back to earnings management. Finally, this paper analyzes the causes of this behavior from three aspects: the company itself, the accounting standards for asset impairment and the regulatory policy of the regulatory body, and puts forward some suggestions on the existing problems.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F426.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前8條

1 戴德明,毛新述,鄧t，

本文編號(hào)：2400445