本文選題：資產(chǎn)減值 + 盈余管理��； 參考：《天津商業(yè)大學(xué)》2010年碩士論文

【摘要】： 2006年我國出臺(tái)了新的《企業(yè)會(huì)計(jì)準(zhǔn)則》,新增了《企業(yè)會(huì)計(jì)準(zhǔn)則第8號(hào)——資產(chǎn)減值》這一具體準(zhǔn)則,從而使得資產(chǎn)減值形成了一個(gè)比較完整的體系。新準(zhǔn)則中的資產(chǎn)減值政策較我國以前資產(chǎn)減值制度有了很大的改變,其中最顯著的一個(gè)特點(diǎn)是禁止轉(zhuǎn)回第8號(hào)具體準(zhǔn)則中規(guī)范的長期資產(chǎn)減值準(zhǔn)備。新準(zhǔn)則在上市公司中執(zhí)行三年多來,有關(guān)資產(chǎn)減值的規(guī)定是否有利于遏制企業(yè)的盈余管理行為,能否有效地提高會(huì)計(jì)信息的質(zhì)量,這正是本文需要研究的問題。 本文正文部分分為理論分析、政策分析和實(shí)證分析三大部分,層層遞進(jìn),重點(diǎn)對(duì)2004年至2008年深市A股上市公司資產(chǎn)減值政策的執(zhí)行情況進(jìn)行實(shí)證研究,并分析其影響因素。在理論分析部分,本文首先從最基本的概念入手,闡述了資產(chǎn)減值會(huì)計(jì)的理論基礎(chǔ)和實(shí)施意義;在政策分析部分,本文分析了新準(zhǔn)則下資產(chǎn)減值政策對(duì)盈余管理的影響,包括抑制作用和留下的空間;在理論分析和政策分析的基礎(chǔ)上,本文進(jìn)一步展開了實(shí)證研究,首先提出本文的研究假設(shè)、提取的變量和模型設(shè)計(jì),以505家深市A股上市公司作為研究對(duì)象,運(yùn)用SPSS軟件進(jìn)行描述性統(tǒng)計(jì),相關(guān)性分析和多元線性回歸分析,并結(jié)合我國政治經(jīng)濟(jì)環(huán)境做出合理的解釋。 研究發(fā)現(xiàn):2006年準(zhǔn)則頒布當(dāng)年,確實(shí)存在著大量轉(zhuǎn)回資產(chǎn)減值準(zhǔn)備的現(xiàn)象;新資產(chǎn)減值準(zhǔn)則實(shí)施后,上市公司對(duì)資產(chǎn)減值準(zhǔn)備的計(jì)提產(chǎn)生了結(jié)構(gòu)性的變化,主要表現(xiàn)為減少了對(duì)長期資產(chǎn)減值準(zhǔn)備的計(jì)提,但加大了短期資產(chǎn)減值準(zhǔn)備的計(jì)提。研究結(jié)果表明,新準(zhǔn)則的實(shí)施使得企業(yè)在計(jì)提減值準(zhǔn)備時(shí),更多地考慮了經(jīng)濟(jì)因素,在一定程度上抑制了企業(yè)盈余管理的現(xiàn)象,使得資產(chǎn)質(zhì)量得到了較好的保證。
[Abstract]:In 2006, China introduced the new Accounting Standards for Enterprises, and added the concrete criterion of Enterprise Accounting Standard No. 8-assets impairment, which made the impairment of assets form a relatively complete system. The policy of asset impairment in the new criterion has changed greatly compared with the previous asset impairment system in our country. One of the most obvious features is that it is forbidden to turn back to the long-term asset impairment preparation specified in concrete criterion No. 8. For more than three years the new standard has been implemented in listed companies whether the provisions on impairment of assets can help to curb the earnings management behavior of enterprises and improve the quality of accounting information effectively which is the problem that this paper needs to study. This paper is divided into three parts: theoretical analysis, policy analysis and empirical analysis. It focuses on the implementation of asset impairment policy of A-share listed companies in Shenzhen from 2004 to 2008, and analyzes its influencing factors. In the part of theoretical analysis, this paper begins with the most basic concept, expounds the theoretical basis and practical significance of asset impairment accounting, and in the part of policy analysis, analyzes the impact of asset impairment policy on earnings management under the new standards. On the basis of theoretical analysis and policy analysis, this paper further developed empirical research, first of all, proposed the research hypothesis, extracted variables and model design. Taking 505 A-share listed companies in Shenzhen stock market as the research object, using SPSS software to carry out descriptive statistics, correlation analysis and multiple linear regression analysis, and combining with the political and economic environment of our country to make a reasonable explanation. The study found that: in 2006, when the standards were issued, there was indeed a large number of asset impairment provisions; after the implementation of the new asset impairment criteria, the listed companies made structural changes in the provision of assets impairment provisions. The main performance is to reduce the long-term asset impairment provision, but to increase the short-term asset impairment provision. The research results show that the implementation of the new criterion makes enterprises take more economic factors into account when preparing for impairment, restrain the phenomenon of earnings management to a certain extent, and make the quality of assets better guaranteed.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：F275

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 袁夢博;新準(zhǔn)則下資產(chǎn)減值對(duì)會(huì)計(jì)信息質(zhì)量影響的實(shí)證研究[D];財(cái)政部財(cái)政科學(xué)研究所;2012年

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本文編號(hào)：1783264