山东海化利用资产减值进行盈余管理的案例研究
发布时间：2018-10-30 09:57
【摘要】：一直以来,随着经济的发展,中国市场上经济情况越来越复杂,这就给众多的上市公司带来很大的财务、政策等方面的风险。所以,市场上的企业将关注的目光逐渐向上市公司的盈余管理方面转移,目前很多专家学者都在这一领域进行研究。利用资产减值准备的计提与转回来修饰利润是目前中国的上市公司经常采用的一种盈余管理手段。盈余管理如果不合理就会严重影响投资者、管理者的决策,还会导致市场上的资源被浪费。国家为了解决这个问题于2006年初颁布了《企业会计准则第8号——资产减值》,在这一会计准则中明确做出规定:大部分长期资产一旦计提了资产减值就不得转回,大大改善了企业过度的盈余管理。但是这一准则的规定还有一些不完善的地方,在某种程度上上市公司依然有选择的空间。这也致使上市公司需找别的方式进行盈余管理,习以为常的就是利用存货跌价准备、坏账准备等短期资产减值准备的计提和转回进行盈余管理。在这样的背景之下,本文在梳理国内外相关文献研究及理论分析的基础之上,以山东海化股份公司为研究对象,选择了规范研究法、定性指标分析法和案例分析法结合的方法。首先对前人研究结果进行剖析,归纳了资产减值对盈余管理的影响。其次,系统阐述了资产减值准备有关理论以及盈余管理的具体方法和动因,并阐述了新的会计标准下资产减值对盈余管理的影响。再次,选取比较有代表性的上市公司山东海化公司为例,并结合山东海化2008-2015年之间的财务数据,对山东海化的盈余管理进行了细致的研究。最终我们得出结论:该企业为了避免退市的情况出现,利用盈余管理将亏损放大,在次年再将亏损转化为盈余。本文参照山东海化近来几年的年度报告,对其近年数次计提并转回减值准备的情形进行研究,阐述了山东海化计提和转回资产减值准备对山东海化业绩的影响情况。最后从上市公司自身、外部环境和法律等方面对通过资产减值进行盈余管理的行为提出相应建议。
[Abstract]:With the development of economy, the economic situation in Chinese market is becoming more and more complicated, which brings a lot of financial and policy risks to many listed companies. Therefore, enterprises in the market will gradually focus on the earnings management of listed companies, many experts and scholars are studying in this field. It is a kind of earnings management method that the listed companies in China often use the plan and return to modify the profit by using the asset impairment reserve at present. If the earnings management is unreasonable, it will seriously affect the decision of investors and managers, and will lead to the waste of resources in the market. In order to solve this problem, the State promulgated the Accounting Standards for Enterprises No. 8-impairment of assets in early 2006, which explicitly stipulates that the majority of long-term assets cannot be reversed once the impairment of assets is taken into account. The excessive earnings management of enterprises has been greatly improved. But there are still some imperfections in the rules, and to some extent listed companies still have room to choose. This also causes listed companies to find other ways to carry out earnings management. What is common is to make use of the reserve for inventory decline, the provision for bad debts, and other short-term asset impairment provisions, and transfer them back to carry out earnings management. Under this background, this paper combs the domestic and foreign related literature research and theoretical analysis, taking Shandong Haihua Stock Company as the research object, has chosen the standard research method, the qualitative index analysis method and the case analysis method unifies the method. Firstly, the paper analyzes the former research results and summarizes the influence of asset impairment on earnings management. Secondly, it systematically expounds the theory of asset impairment preparation, the specific methods and motives of earnings management, and expounds the influence of asset impairment on earnings management under the new accounting standards. Thirdly, taking the representative listed company Shandong Haihua Company as an example, and combining the financial data from 2008 to 2015, this paper makes a detailed study on the earnings management of Shandong Haihua Company. Finally, we conclude that in order to avoid delisting, the enterprise uses earnings management to enlarge its losses and convert them into earnings in the following year. Referring to the annual report of Shandong Haihua in recent years, this paper makes a study on the situation of several times in recent years, and expounds the influence of Shandong Haihua's calculation and withdrawal of assets impairment preparation on Shandong's sea-chemical achievement. Finally, the author puts forward some suggestions on the behavior of earnings management through asset impairment from the aspects of listed company itself, external environment and law.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7
本文编号：2299673
[Abstract]:With the development of economy, the economic situation in Chinese market is becoming more and more complicated, which brings a lot of financial and policy risks to many listed companies. Therefore, enterprises in the market will gradually focus on the earnings management of listed companies, many experts and scholars are studying in this field. It is a kind of earnings management method that the listed companies in China often use the plan and return to modify the profit by using the asset impairment reserve at present. If the earnings management is unreasonable, it will seriously affect the decision of investors and managers, and will lead to the waste of resources in the market. In order to solve this problem, the State promulgated the Accounting Standards for Enterprises No. 8-impairment of assets in early 2006, which explicitly stipulates that the majority of long-term assets cannot be reversed once the impairment of assets is taken into account. The excessive earnings management of enterprises has been greatly improved. But there are still some imperfections in the rules, and to some extent listed companies still have room to choose. This also causes listed companies to find other ways to carry out earnings management. What is common is to make use of the reserve for inventory decline, the provision for bad debts, and other short-term asset impairment provisions, and transfer them back to carry out earnings management. Under this background, this paper combs the domestic and foreign related literature research and theoretical analysis, taking Shandong Haihua Stock Company as the research object, has chosen the standard research method, the qualitative index analysis method and the case analysis method unifies the method. Firstly, the paper analyzes the former research results and summarizes the influence of asset impairment on earnings management. Secondly, it systematically expounds the theory of asset impairment preparation, the specific methods and motives of earnings management, and expounds the influence of asset impairment on earnings management under the new accounting standards. Thirdly, taking the representative listed company Shandong Haihua Company as an example, and combining the financial data from 2008 to 2015, this paper makes a detailed study on the earnings management of Shandong Haihua Company. Finally, we conclude that in order to avoid delisting, the enterprise uses earnings management to enlarge its losses and convert them into earnings in the following year. Referring to the annual report of Shandong Haihua in recent years, this paper makes a study on the situation of several times in recent years, and expounds the influence of Shandong Haihua's calculation and withdrawal of assets impairment preparation on Shandong's sea-chemical achievement. Finally, the author puts forward some suggestions on the behavior of earnings management through asset impairment from the aspects of listed company itself, external environment and law.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7
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