資產(chǎn)減值準(zhǔn)則變遷對盈余管理方式選擇偏好的影響研究
發(fā)布時間：2018-12-15 06:21
【摘要】：2006年2月15日，財政部頒布《企業(yè)會計準(zhǔn)則第8號——資產(chǎn)減值》，首次將資產(chǎn)減值作為一項單獨的具體準(zhǔn)則發(fā)布，對企業(yè)資產(chǎn)減值損失的確認標(biāo)準(zhǔn)、計量方法、披露方式都作出了詳細系統(tǒng)的規(guī)定，從而改變了原來資產(chǎn)減值政策散見于各準(zhǔn)則不成體系的狀況。那么，此次資產(chǎn)減值準(zhǔn)則重大變遷的目標(biāo)導(dǎo)向是什么？會對企業(yè)利用資產(chǎn)減值準(zhǔn)備進行盈余管理的方式產(chǎn)生怎樣的影響？變遷前后盈余管理方式的運用情況是否發(fā)生了顯著波動？不同盈余管理動機的公司具體實施情況又如何？資產(chǎn)減值準(zhǔn)則的實施是否達到了其預(yù)期目標(biāo)？這些問題的系統(tǒng)分析和深入研究，可以厘清現(xiàn)階段資產(chǎn)減值準(zhǔn)備被操縱的可能性及實施路徑，能夠為監(jiān)管機構(gòu)的監(jiān)管決策提供一定的借鑒和參考，具有一定的現(xiàn)實意義。理論上，也是對資產(chǎn)減值與盈余管理問題研究的擴展。 論文針對提出的問題，運用STATA10.0及SPSS16.0統(tǒng)計軟件進行描述性統(tǒng)計、單因素方差分析及多元線性回歸分析，對2004-2011年制造業(yè)上市公司資產(chǎn)減值準(zhǔn)備（分流動資產(chǎn)和長期資產(chǎn)）的計提、轉(zhuǎn)回、轉(zhuǎn)銷情況進行實證分析，深入研究資產(chǎn)準(zhǔn)則變遷對企業(yè)盈余管理方式選擇偏好的影響。研究發(fā)現(xiàn)： （1）通過樣本公司2004-2011年資產(chǎn)減值準(zhǔn)備計提、轉(zhuǎn)回和轉(zhuǎn)銷結(jié)構(gòu)的單因素方差分析發(fā)現(xiàn)，流動資產(chǎn)和長期資產(chǎn)的減值準(zhǔn)備結(jié)構(gòu)都呈現(xiàn)出了顯著差異和不同變化，且長期資產(chǎn)減值準(zhǔn)備的計提和轉(zhuǎn)銷較準(zhǔn)則實施前都有顯著提高，說明新資產(chǎn)減值政策對上市公司資產(chǎn)減值準(zhǔn)備的結(jié)構(gòu)產(chǎn)生了顯著影響。 （2）通過多元線性回歸分析發(fā)現(xiàn)，與準(zhǔn)則實施前相比，制造業(yè)上市公司利用資產(chǎn)減值準(zhǔn)備進行盈余管理的程度發(fā)生了顯著變化。準(zhǔn)則實施后，上市公司利用大額計提長期資產(chǎn)減值準(zhǔn)備進行大清洗的盈余管理行為并沒有因準(zhǔn)則變化有所降低，反而顯著提高了，且扭虧公司與長期資產(chǎn)減值準(zhǔn)備轉(zhuǎn)銷的顯著性更高了，這說明在準(zhǔn)則實施后仍然可以通過長期資產(chǎn)減值準(zhǔn)備的轉(zhuǎn)銷進行扭虧活動，，資產(chǎn)減值準(zhǔn)則的變遷并不能有效遏制上市公司利用長期資產(chǎn)減值準(zhǔn)備操縱盈余的行為。 （3）基于不同動機的上市公司在盈余管理方式選擇上存在偏好。準(zhǔn)則實施后，扭虧公司通過多轉(zhuǎn)銷長期資產(chǎn)減值準(zhǔn)備以實現(xiàn)扭虧目的；虧損公司偏好利用大額計提長期資產(chǎn)減值準(zhǔn)備進行大清洗；高盈利公司傾向于多計提流動資產(chǎn)減值準(zhǔn)備以平滑利潤。
[Abstract]:On February 15, 2006, the Ministry of Finance promulgated the Accounting Standards for Enterprises No. 8-impairment of assets. The Ministry of Finance for the first time issued the impairment of assets as a separate specific standard. Disclosure methods are detailed and systematic, thus changing the original asset impairment policy scattered in the rules of fragmentation. So, what is the goal orientation of this significant change in asset impairment criteria? What impact will it have on the way in which companies manage earnings by preparing for impairment of assets? Is there a significant fluctuation in the use of earnings management before and after changes? What about the specific implementation of companies with different earnings management motives? Has the implementation of the asset impairment criteria met its expected objectives? The systematic analysis and in-depth study of these problems can clarify the possibility and implementation path of asset impairment preparation manipulation at the present stage, and can provide certain reference and reference for the regulatory decision-making of regulatory bodies, which has certain practical significance. Theoretically, it also extends the research on asset impairment and earnings management. In this paper, we use STATA10.0 and SPSS16.0 to carry out descriptive statistics, single factor analysis of variance and multivariate linear regression analysis. This paper makes an empirical analysis of the asset impairment reserve (including current assets and long-term assets) of listed manufacturing companies from 2004 to 2011, and makes an empirical analysis of the situation of asset conversion and resale, and further studies the influence of the change of asset standards on the preference of enterprises' earnings management mode. The results are as follows: (1) through the single-factor ANOVA analysis of asset impairment reserve, reverse and reselling structure of sample companies from 2004 to 2011, The structure of impairment reserve for current assets and long-term assets has shown significant differences and changes, and the calculation and resale of long-term assets impairment provisions have been significantly improved compared with those before the implementation of the criteria. It shows that the new asset impairment policy has a significant impact on the structure of asset impairment preparation of listed companies. (2) through multiple linear regression analysis, it is found that the degree of earnings management of listed manufacturing companies using impairment reserves has changed significantly compared with before the implementation of the criteria. After the implementation of the standards, the earnings management behavior of listed companies that use large amounts to make long-term assets impairment preparation for large-scale cleansing has not been reduced because of the changes in the standards, but has been significantly improved. Moreover, the significance between the turnaround company and the reserve for long-term assets impairment is even higher. This shows that after the implementation of the criteria, it is still possible to carry out turnaround activities through the transfer of long-term asset impairment provisions. The change of asset impairment criterion can not effectively restrain listed companies from manipulating earnings by using long-term assets impairment. (3) listed companies based on different motivation have preference in earnings management. After the implementation of the standard, the turnaround company will realize the purpose of turning over losses by selling more long-term assets impairment preparation, and the loss-making companies prefer to use large amounts to make long-term assets impairment preparation for large-scale cleaning; High-profit companies tend to take more on current asset impairment provisions to smooth profits.
【學(xué)位授予單位】：云南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F231
[Abstract]:On February 15, 2006, the Ministry of Finance promulgated the Accounting Standards for Enterprises No. 8-impairment of assets. The Ministry of Finance for the first time issued the impairment of assets as a separate specific standard. Disclosure methods are detailed and systematic, thus changing the original asset impairment policy scattered in the rules of fragmentation. So, what is the goal orientation of this significant change in asset impairment criteria? What impact will it have on the way in which companies manage earnings by preparing for impairment of assets? Is there a significant fluctuation in the use of earnings management before and after changes? What about the specific implementation of companies with different earnings management motives? Has the implementation of the asset impairment criteria met its expected objectives? The systematic analysis and in-depth study of these problems can clarify the possibility and implementation path of asset impairment preparation manipulation at the present stage, and can provide certain reference and reference for the regulatory decision-making of regulatory bodies, which has certain practical significance. Theoretically, it also extends the research on asset impairment and earnings management. In this paper, we use STATA10.0 and SPSS16.0 to carry out descriptive statistics, single factor analysis of variance and multivariate linear regression analysis. This paper makes an empirical analysis of the asset impairment reserve (including current assets and long-term assets) of listed manufacturing companies from 2004 to 2011, and makes an empirical analysis of the situation of asset conversion and resale, and further studies the influence of the change of asset standards on the preference of enterprises' earnings management mode. The results are as follows: (1) through the single-factor ANOVA analysis of asset impairment reserve, reverse and reselling structure of sample companies from 2004 to 2011, The structure of impairment reserve for current assets and long-term assets has shown significant differences and changes, and the calculation and resale of long-term assets impairment provisions have been significantly improved compared with those before the implementation of the criteria. It shows that the new asset impairment policy has a significant impact on the structure of asset impairment preparation of listed companies. (2) through multiple linear regression analysis, it is found that the degree of earnings management of listed manufacturing companies using impairment reserves has changed significantly compared with before the implementation of the criteria. After the implementation of the standards, the earnings management behavior of listed companies that use large amounts to make long-term assets impairment preparation for large-scale cleansing has not been reduced because of the changes in the standards, but has been significantly improved. Moreover, the significance between the turnaround company and the reserve for long-term assets impairment is even higher. This shows that after the implementation of the criteria, it is still possible to carry out turnaround activities through the transfer of long-term asset impairment provisions. The change of asset impairment criterion can not effectively restrain listed companies from manipulating earnings by using long-term assets impairment. (3) listed companies based on different motivation have preference in earnings management. After the implementation of the standard, the turnaround company will realize the purpose of turning over losses by selling more long-term assets impairment preparation, and the loss-making companies prefer to use large amounts to make long-term assets impairment preparation for large-scale cleaning; High-profit companies tend to take more on current asset impairment provisions to smooth profits.
【學(xué)位授予單位】：云南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F231
【參考文獻】
相關(guān)期刊論文 前10條
1 戴德明,毛新述,鄧t
本文編號：2380131
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