發(fā)布時間：2018-05-12 08:40

  本文選題：處置子公司 + 資產(chǎn)減值轉(zhuǎn)出(銷)�。� 參考：《北京交通大學》2013年碩士論文

【摘要】：2006年2月15日,財政部頒布的《企業(yè)會計準則第8號——資產(chǎn)減值》規(guī)定：(長期)資產(chǎn)減值損失一經(jīng)確認,在以后會計期間不得轉(zhuǎn)回。而舊會計準則規(guī)定：對八項資產(chǎn)減值準備都可以進行轉(zhuǎn)回,轉(zhuǎn)回時,計入當期損益。這一規(guī)定主要是針對我國企業(yè)利用資產(chǎn)減值轉(zhuǎn)回來進行盈余管理的現(xiàn)象非常普遍,為遏制這種不良現(xiàn)象而采取的一種反制措施。然而,新準則只是減少了企業(yè)會計盈余管理的一個手段,卻依然留有利用將減值準備轉(zhuǎn)出(銷)這一盈余管理手段,而資產(chǎn)減值的轉(zhuǎn)出(銷)可以通過具體的資產(chǎn)處置交易方式來進行。由于資產(chǎn)減值轉(zhuǎn)出(銷)需要以真實的資產(chǎn)處置交易為基礎(chǔ),很少被懷疑為盈余操縱行為。那么上市公司是否會在新準則執(zhí)行之后開始選擇某種具體的處置方式將資產(chǎn)減值準備轉(zhuǎn)出,從而達到盈余管理的目的?以處置子公司的方式將資產(chǎn)減值轉(zhuǎn)出(銷)的盈余管理動機又是什么?本文將選取處置子公司這種具體的資產(chǎn)處置方式進行研究。即新準則頒布之后,上市公司以處置子公司的方式將資產(chǎn)減值轉(zhuǎn)出(銷)與盈余管理的相關(guān)性,以及轉(zhuǎn)出(銷)的盈余管理動機,意在為會計準則的制定提出需進一步完善的地方。 本文以2007-2011年滬深A股全部上市公司作為研究對象,經(jīng)過刪選最后得到363家以處置子公司的方式將資產(chǎn)減值轉(zhuǎn)出(銷)的公司作為樣本,通過修正的瓊斯模型和對盈余管理動機研究的模型,對提出的四個假設(shè)進行驗證；并從描述性統(tǒng)計中選取極值作為案例進行進一步的研究,最后得出結(jié)論：以處置子公司的方式將資產(chǎn)減值轉(zhuǎn)出(銷)的上市公司存在盈余管理行為；虧損公司存在扭虧動機,以處置子公司的方式將資產(chǎn)減值轉(zhuǎn)出(銷)比例與其性質(zhì)正相關(guān)；配股公司存在配股的盈余管理動機,以處置子公司的方式將資產(chǎn)減值轉(zhuǎn)出(銷)比例與其性質(zhì)正相關(guān)；高盈利公司利潤平滑動機,以處置子公司的方式將資產(chǎn)減值轉(zhuǎn)出比例與其性質(zhì)負相關(guān)。
[Abstract]:On February 15, 2006, the Accounting Standards for Enterprises No. 8-impairment of assets issued by the Ministry of Finance stipulates that once the loss of impairment of assets is confirmed in the future accounting period, it may not be reversed. The old accounting standards: eight asset impairment provisions can be reversed, turn back, into the current profit and loss. This regulation is mainly aimed at the phenomenon that the enterprises in our country use the impairment of assets to carry out earnings management, which is a counter-measure to curb this bad phenomenon. However, the new guidelines are only a means to reduce the enterprise accounting earnings management, but still retain the use of the impairment of the preparation for the transfer of earnings management means (sales), Asset impairment can be transferred (sold) through specific asset disposal transactions. Because the impairment of assets needs to be based on real asset disposal transactions, it is rarely suspected of earnings manipulation. Then will the listed company choose some specific disposal method after the implementation of the new standard to transfer the assets impairment preparation, so as to achieve the purpose of earnings management? What are the earnings management motivations for transferring impairment of assets out of (sales) by disposing of subsidiaries? This article will select the disposition subsidiary this kind of concrete asset disposition way carries on the research. That is, after the promulgation of the new standards, the listed companies transfer the impairment of assets out (sales) and earnings management by the way of disposal of subsidiaries, and the motivation of earnings management. It is intended to put forward some further improvements for the formulation of accounting standards. This paper takes all the listed companies of Shanghai and Shenzhen A shares as the research object from 2007 to 2011. Finally, 363 companies with assets impairment transferred out (sold) by disposal of their subsidiaries are selected as samples. Through the modified Jones model and the research model of earnings management motivation, the four hypotheses are verified, and the extreme value is selected from descriptive statistics as a case for further study. Finally, it is concluded that the listed companies that transfer the impairment of assets out of (sales) by disposal of their subsidiaries have earnings management behavior, and the loss companies have the motivation to turn losses. The proportion of assets impairment (sales) is positively related to its nature in the way of disposal of subsidiary companies, the earnings management motivation of rights issue companies exists, and the proportion of assets impairment (sales) is positively related to its nature by means of disposal of subsidiary companies. The profit smoothing motivation of high-profit companies and the negative correlation between the percentage of assets impairment and the nature of the assets are negative correlation with the disposition of their subsidiaries.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.2

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