本文選題：資產(chǎn)減值 + 盈余管理　； 參考：《哈爾濱商業(yè)大學(xué)》2014年碩士論文

【摘要】：國外研究盈余管理和資產(chǎn)減值的課題始于上個世紀(jì)80年代,我國起步則較晚,與國外的相關(guān)研究存在著一定的差距。目前,隨著社會主義市場經(jīng)濟的發(fā)展,我國上市公司盈余管理產(chǎn)生的負(fù)面效應(yīng)越來越嚴(yán)重。盈余管理作為一把雙刃劍,如果超過一個合理的度時,會妨礙會計信息的中立性,誤導(dǎo)投資者。資產(chǎn)減值準(zhǔn)備計提和轉(zhuǎn)回的可選擇性和隨意性,成為上市公司進行盈余管理的主要手段之一。我國于2006年頒布的《會計準(zhǔn)則8號——資產(chǎn)減值準(zhǔn)則》對于原準(zhǔn)則作出了較大幅度的修訂和完善,其中“資產(chǎn)組”概念的引入以及“資產(chǎn)減值一經(jīng)計提以后期間不得轉(zhuǎn)回”的規(guī)定成為較大的亮點,一定程度上抑制了上市公司的盈余管理行為。但不可否認(rèn),現(xiàn)行資產(chǎn)準(zhǔn)則仍存在不足和漏洞,加之公司治理結(jié)構(gòu)、內(nèi)部控制制度以及外部審計監(jiān)督存在的問題,給盈余管理留下了一定空間。房地產(chǎn)上市公司作為國民經(jīng)濟的支柱產(chǎn)業(yè),對于國家經(jīng)濟的發(fā)展起到了至關(guān)重要的作用,因此,本文選用房地產(chǎn)上市公司作為研究對象,分析資產(chǎn)減值下房地產(chǎn)上市公司盈余管理的相關(guān)問題。 本文基于以上背景,首先闡述了資產(chǎn)減值和盈余管理的相關(guān)理論。其次,按盈余管理動機把房地產(chǎn)上市公司分為四種類型,并選取案例佐證房地產(chǎn)上市公司利用資產(chǎn)減值進行過度盈余管理的現(xiàn)狀,并從會計制度、公司治理結(jié)構(gòu)、內(nèi)控制度、外部監(jiān)督等方面分析了上市公司能夠利用資產(chǎn)減值進行盈余管理的原因。再次,與舊準(zhǔn)則相比,現(xiàn)行資產(chǎn)減值準(zhǔn)則得到了完善,同時分析了現(xiàn)行資產(chǎn)準(zhǔn)則存在的不足,并選取了2008-2012年度滬深兩市A股房地產(chǎn)上市公司為研究樣本,進行假設(shè)、構(gòu)建模型和實證分析。最后,根據(jù)全文的理論分析與實證分析,提出抑制過度盈余管理行為的對策,如建立健全相關(guān)法規(guī)、不斷修訂和完善資產(chǎn)減值準(zhǔn)則、加強資產(chǎn)減值外部審計等,希望對理論研究者和準(zhǔn)則制定者提供有價值的參考。
[Abstract]:The research on earnings management and impairment of assets in foreign countries began in the 1980s, but it started late in our country, and there is a certain gap with the related research abroad. At present, with the development of socialist market economy, the negative effects of earnings management of listed companies are becoming more and more serious. Earnings management as a double-edged sword, if more than a reasonable degree, will hinder the neutrality of accounting information, misleading investors. The selectivity and arbitrariness of asset impairment provision and transfer have become one of the main means of earnings management for listed companies. The Accounting Standard No. 8-Asset impairment Standard promulgated in 2006 has greatly revised and perfected the original standards. Among them, the introduction of the concept of "asset group" and the stipulation that "asset impairment shall not be reversed during the period after the impairment of assets" has become a bright spot, to a certain extent, the earnings management behavior of listed companies has been restrained. However, it is undeniable that there are still shortcomings and loopholes in the current asset standards, together with the problems of corporate governance structure, internal control system and external audit supervision, which leave a certain space for earnings management. As the pillar industry of the national economy, the listed real estate companies play a vital role in the development of the national economy. Therefore, this paper chooses the listed real estate companies as the research object. This paper analyzes the problems related to earnings management of listed real estate companies under the impairment of assets. Based on the above background, this paper first expounds the theory of asset impairment and earnings management. Secondly, according to earnings management motivation, real estate listed companies are divided into four types, and selected cases to prove that real estate listed companies use impairment of assets to carry out excessive earnings management, and from the accounting system, corporate governance structure, internal control system. External supervision and other aspects of listed companies can use assets impairment earnings management reasons. Third, compared with the old criteria, the current asset impairment criteria have been improved, at the same time analyzed the shortcomings of the current asset standards, and selected the 2008-2012 A-share real estate listed companies in Shanghai and Shenzhen stock market as a research sample to make assumptions. Build model and empirical analysis. Finally, according to the theoretical analysis and empirical analysis of the full text, the paper puts forward some countermeasures to restrain excessive earnings management, such as establishing and perfecting relevant laws and regulations, constantly revising and perfecting asset impairment criteria, strengthening the external audit of asset impairment, and so on. Hope to provide valuable reference for theoretical researchers and standard-setters.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.233.42

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