本文關(guān)鍵詞：新資產(chǎn)減值準(zhǔn)則對(duì)上市公司盈余管理的影響研究　出處：《東北財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：盈余信息可以為投資者決策提供參考,是衡量上市公司經(jīng)營狀況的指標(biāo),是證券部門進(jìn)行市場監(jiān)管的依據(jù),其真實(shí)性影響民眾的切身利益、企業(yè)的信譽(yù)形象以及經(jīng)濟(jì)的健康發(fā)展。一些上市公司只看重自身利益,肆意計(jì)提和轉(zhuǎn)回資產(chǎn)減值準(zhǔn)備,進(jìn)而如愿改變公司的經(jīng)營業(yè)績,可以說,資產(chǎn)減值已經(jīng)成為這些公司用于盈余管理的常規(guī)渠道。 國內(nèi)外學(xué)者經(jīng)過多年的研究和實(shí)踐,證明資產(chǎn)減值具有兩面性,企業(yè)通過對(duì)資產(chǎn)計(jì)提和轉(zhuǎn)回減值準(zhǔn)備,能夠準(zhǔn)確地反映資產(chǎn)的內(nèi)在價(jià)值,真實(shí)的呈現(xiàn)企業(yè)的經(jīng)營狀況,但同時(shí)資產(chǎn)減值也容易被公司管理者利用,淪為盈余管理的工具。2006年2月由財(cái)政部頒布的《企業(yè)會(huì)計(jì)準(zhǔn)則第8號(hào)——資產(chǎn)減值》,對(duì)于原準(zhǔn)則資產(chǎn)減值方面的規(guī)定做出重大的修改,旨在抑制上市公司的盈余管理行為。新減值準(zhǔn)則規(guī)定了長期資產(chǎn)如固定資產(chǎn)、在建工程、商譽(yù)等一經(jīng)計(jì)提減值準(zhǔn)備便不得轉(zhuǎn)回,采用公允價(jià)值計(jì)量的投資性房地產(chǎn)和交易性金融資產(chǎn)不計(jì)提減值準(zhǔn)備,而其他金融工具和存貨的資產(chǎn)減值損失可以進(jìn)行轉(zhuǎn)回,同時(shí)更加細(xì)化和明確了企業(yè)資產(chǎn)減值操作中的一些規(guī)定。但是,由于公司面臨的具體情況是紛繁復(fù)雜的,針對(duì)不同公司的實(shí)際狀況,新資產(chǎn)減值準(zhǔn)則還存在許多有待提升的地方,而且一些新的盈余管理手段可能會(huì)隨之產(chǎn)生。 本文采用理論和實(shí)證相結(jié)合的方法進(jìn)行研究。理論部分主要是基于中西方學(xué)者的研究成果,總結(jié)資產(chǎn)減值和盈余管理的含義,并對(duì)其理論進(jìn)行進(jìn)一步分析,得出兩者相互作用的方式和聯(lián)系,為接下來的實(shí)證研究做好理論鋪墊。實(shí)證部分是以新資產(chǎn)減值準(zhǔn)則實(shí)施前后在深圳和上海交易所交易的主板A股上市公司為研究對(duì)象,分析新準(zhǔn)則實(shí)施后對(duì)我國上市公司盈余管理行為的影響,即對(duì)比檢驗(yàn)新準(zhǔn)則實(shí)施后,上市公司長期資產(chǎn)和流動(dòng)資產(chǎn)減值準(zhǔn)備計(jì)提行為的變化,及這兩項(xiàng)資產(chǎn)中企業(yè)出于各種盈余管理動(dòng)機(jī)行為的變化。 實(shí)證檢驗(yàn)結(jié)果表明：(1)新資產(chǎn)減值準(zhǔn)則實(shí)施后,流動(dòng)資產(chǎn)和長期資產(chǎn)減值準(zhǔn)備凈計(jì)提行為中都存在多種盈余管理目的,說明上市公司在規(guī)避和迎合新資產(chǎn)減值準(zhǔn)則規(guī)定的動(dòng)機(jī)下具有對(duì)資產(chǎn)減值準(zhǔn)備結(jié)構(gòu)進(jìn)行“合規(guī)”調(diào)整以實(shí)現(xiàn)盈余管理目的的明顯偏好。(2)上市公司流動(dòng)資產(chǎn)和長期資產(chǎn)減值準(zhǔn)備行為中都存在扭虧為盈、平滑利潤、避免虧損等盈余管理動(dòng)機(jī),新資產(chǎn)減值準(zhǔn)則的實(shí)施僅在一定程度上有效制約了個(gè)別盈余管理行為,說明新資產(chǎn)減值準(zhǔn)則僅在-定程度上抑制了盈余管理,并沒有堵住上市公司盈余操縱的所有缺口。 根據(jù)實(shí)證研究結(jié)論,本文分別從完善上市公司執(zhí)行資產(chǎn)減值會(huì)計(jì)的內(nèi)部條件和外部條件兩個(gè)方面提出建議。通過改善公司的治理結(jié)構(gòu)及提高會(huì)計(jì)從業(yè)人員道德水平和職業(yè)素養(yǎng)來保障企業(yè)執(zhí)行資產(chǎn)減值會(huì)計(jì)的內(nèi)部條件；通過不斷修訂資產(chǎn)減值會(huì)計(jì)準(zhǔn)則、完善企業(yè)的經(jīng)營業(yè)績考核體系、健全和發(fā)展信息市場和價(jià)格市場、強(qiáng)化CPA審計(jì)監(jiān)督力度及相關(guān)主體的法律責(zé)任來規(guī)范企業(yè)執(zhí)行資產(chǎn)減值會(huì)計(jì)的外部條件。
[Abstract]:The earnings information can provide a reference for the decision-making of investors, is a measure of the operating status of listed companies is the securities sector index, market supervision on the basis of its authenticity affect the vital interests of the people, the healthy development of the enterprise image and reputation of the economy. Some listed companies only value their own interests, wanton provision and reversal of impairment of assets, and it changed the company's operating performance, it can be said that these companies for impairment of assets has become the regular channels of earnings management.
Scholars at home and abroad after years of research and practice, proof of assets impairment has two sides, the enterprise through the provision and reversal of assets impairment, which can accurately reflect the intrinsic value of assets, showing the real operating conditions of enterprises, but also the impairment of assets is also easy to company managers use, become the enterprise accounting standards "No. eighth earnings management tool.2006 issued in February by the Ministry of Finance - impairment of assets", make significant changes to the provisions of the original standards of asset impairment, earnings management behavior of listed companies. To curb the new principles of long-term asset impairment such as fixed assets, projects under construction, such as the impairment of goodwill for it shall not be reversed, the use of fair value measurement of the investment real estate and trading financial assets excluding for impairment, and other financial instruments and inventory impairment loss of assets can be carried out Back, while more detailed and clear some of the provisions of enterprise assets impairment in operation. However, due to the specific circumstances of the company is facing the complicated situation, for different companies, the new asset impairment criteria there are still many places need to be improved, and some new means of earnings management may arise.
This paper studied with the combination of theoretical and empirical research results. The main theory is based on western scholars, summed up the meaning of the impairment of assets and earnings management, and the theory for further analysis, the way and the contact interaction between the two, it lays a theoretical foundation for the empirical study. The empirical part is next to before and after the implementation of new guidelines for asset impairment in Shenzhen and Shanghai exchange board A shares of listed companies as the research object, analysis of the impact of the implementation of new accounting standards on the earnings management behavior of Listed Companies in China, namely the contrast test after the implementation of new accounting standards of listed companies, long-term assets and current assets impairment provision for behavior change, and change the two enterprise assets for a variety of motives of earnings management behavior.
The empirical results show that: (1) the implementation of the new accounting standards of assets impairment, earnings management has various objective behavior in the provision of net current assets and long-term assets impairment, the impairment of assets that have a clear preference for the structure of "compliance" in order to achieve the purpose of earnings management of listed companies to evade and cater to the new assets depreciation standards motivation. (2) profitability, there are behavior of Listed Companies in the current assets and long-term assets impairment to smooth profits, avoid losses and motivation of earnings management, the implementation of the new asset impairment criteria only to a certain extent restrict individual earnings management behavior shows that the new asset impairment criteria in only a certain extent inhibit earnings management, and did not block all the gap the earnings management of listed companies.
According to the research conclusions, this paper put forward suggestions from two aspects to improve the internal conditions of Listed Companies in the implementation of asset impairment accounting and the external condition. Through improving the corporate governance structure and improve accounting personnel moral level and occupation accomplishment to protect the enterprise implementation of the asset impairment accounting internal conditions; through continuous revision of accounting standards for impairment of assets, improve the enterprise the performance evaluation system, the establishment and development of market information and market prices, strengthen the legal responsibility of CPA audit supervision and related subjects to regulate the enterprise implementation of the asset impairment accounting of the external conditions.

【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F233

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