罗平锌电利用资产减值进行盈余管理的案例分析
发布时间：2019-01-04 15:03
【摘要】：随着我国经济的快速发展,我国上市公司所面临的市场环境瞬息万变,其经营风险、财务风险也随之增加。由此,上市公司盈余管理问题也逐渐暴露,盈余管理问题已经引起了社会各界的重视,成为了现代经济、财务研究的重要领域。过度盈余管理不仅误导利益相关者的投资决策,而且影响社会资源的配置效率,危害社会资金安全。 自1998年提出上市公司必须计提减值准备以来,由于资产减值判断较为复杂,需要一定的职业判断,使得资产减值具有一定的主观性,资产减值的计提与转回已经成为上市公司最常用的盈余管理的会计政策之一。财政部于2006年对会计准则进行革新,对原有会计准则内容进行了较大幅度的修改,在一定程度上与国际会计准则趋同,但也表现出我国特殊的经济环境,并单独制定了资产减值会计准则,颁布《企业会计准则第8号——资产减值》。新资产减值会计准则的变化中,其中大部分长期资产一经计提资产减值不得转回的规定,在很大程度上遏制了企业的盈余管理行为。但会计准则不可能事无巨细,所在在一定程度上为上市公司留下了盈余管理的空间。新会计准则实施以来,使得上市公司盈余管理行为发生了变化。 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,以云南罗平锌电股份有限公司为例,利用相关模型对其是否存在盈余管理行为进行检验,并结合罗平锌电2006年-2012年之间的财务数据,分析罗平锌电的盈余管理的方法和动机。研究显示,罗平锌电存在盈余管理行为,其动机主要为避免退市而进行夸大亏损,并于下一年度扭亏为盈。由于新会计准则的实施,上市公司更倾向利用短期资产减值准备的计提和转回来进行盈余管理。最后,本文从公司自身、资产减值会计准则以及监管机构的监管政策三个方面分析产生该行为的原因,并就所存在的问题提出建议。
[Abstract]:With the rapid development of Chinese economy, the market environment of listed companies in our country is changing rapidly. As a result, earnings management problems of listed companies have been gradually exposed, earnings management has attracted attention from all walks of life, and has become an important field of modern economic and financial research. Excessive earnings management not only misleads the investment decisions of stakeholders, but also affects the allocation efficiency of social resources and endangers the safety of social funds. Since 1998, the listed company must make provision for impairment, because the judgment of impairment of assets is more complicated, it needs certain professional judgment, which makes the impairment of assets have a certain subjectivity. Asset impairment has become one of the most commonly used earnings management accounting policies of listed companies. In 2006, the Ministry of Finance reformed the accounting standards, and revised the contents of the original accounting standards to a large extent, to a certain extent, converging with the international accounting standards, but also showing the special economic environment of our country. And has formulated the asset impairment accounting standard separately, promulgates the enterprise accounting standard no. 8-asset impairment. In the changes of the new accounting standards for impairment of assets, most of the long-term assets can not be reversed once the impairment of assets is taken, which to a great extent restrains the earnings management behavior of enterprises. However, accounting standards can not be so detailed that to some extent, it leaves earnings management space for listed companies. Since the implementation of the new accounting standards, earnings management behavior of listed companies has changed. Under this background, this paper, on the basis of combing domestic and foreign related literature research and theoretical analysis, takes Yunnan Luo Ping Zinc Electric Co., Ltd as an example to test the existence of earnings management behavior by using relevant models. Combining with Luo Ping's financial data from 2006 to 2012, this paper analyzes the method and motivation of the earnings management of Luo Ping Zinc-Electric. Research shows that Luo Ping zinc electricity has earnings management behavior, its motivation is to avoid delisting and to exaggerate losses, and turn losses into profits in the next year. Due to the implementation of the new accounting standards, listed companies tend to use short-term asset impairment provisions and transfer back to earnings management. Finally, this paper analyzes the causes of this behavior from three aspects: the company itself, the accounting standards for asset impairment and the regulatory policy of the regulatory body, and puts forward some suggestions on the existing problems.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.3
[Abstract]:With the rapid development of Chinese economy, the market environment of listed companies in our country is changing rapidly. As a result, earnings management problems of listed companies have been gradually exposed, earnings management has attracted attention from all walks of life, and has become an important field of modern economic and financial research. Excessive earnings management not only misleads the investment decisions of stakeholders, but also affects the allocation efficiency of social resources and endangers the safety of social funds. Since 1998, the listed company must make provision for impairment, because the judgment of impairment of assets is more complicated, it needs certain professional judgment, which makes the impairment of assets have a certain subjectivity. Asset impairment has become one of the most commonly used earnings management accounting policies of listed companies. In 2006, the Ministry of Finance reformed the accounting standards, and revised the contents of the original accounting standards to a large extent, to a certain extent, converging with the international accounting standards, but also showing the special economic environment of our country. And has formulated the asset impairment accounting standard separately, promulgates the enterprise accounting standard no. 8-asset impairment. In the changes of the new accounting standards for impairment of assets, most of the long-term assets can not be reversed once the impairment of assets is taken, which to a great extent restrains the earnings management behavior of enterprises. However, accounting standards can not be so detailed that to some extent, it leaves earnings management space for listed companies. Since the implementation of the new accounting standards, earnings management behavior of listed companies has changed. Under this background, this paper, on the basis of combing domestic and foreign related literature research and theoretical analysis, takes Yunnan Luo Ping Zinc Electric Co., Ltd as an example to test the existence of earnings management behavior by using relevant models. Combining with Luo Ping's financial data from 2006 to 2012, this paper analyzes the method and motivation of the earnings management of Luo Ping Zinc-Electric. Research shows that Luo Ping zinc electricity has earnings management behavior, its motivation is to avoid delisting and to exaggerate losses, and turn losses into profits in the next year. Due to the implementation of the new accounting standards, listed companies tend to use short-term asset impairment provisions and transfer back to earnings management. Finally, this paper analyzes the causes of this behavior from three aspects: the company itself, the accounting standards for asset impairment and the regulatory policy of the regulatory body, and puts forward some suggestions on the existing problems.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.3
【参考文献】
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1 戴德明,毛新述,邓t，
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