新资产减值准则对上市公司盈余管理的影响研究

发布时间：2018-01-06 23:08

本文关键词：新资产减值准则对上市公司盈余管理的影响研究　出处：《东北财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：盈余信息可以为投资者决策提供参考,是衡量上市公司经营状况的指标,是证券部门进行市场监管的依据,其真实性影响民众的切身利益、企业的信誉形象以及经济的健康发展。一些上市公司只看重自身利益,肆意计提和转回资产减值准备,进而如愿改变公司的经营业绩,可以说,资产减值已经成为这些公司用于盈余管理的常规渠道。国内外学者经过多年的研究和实践,证明资产减值具有两面性,企业通过对资产计提和转回减值准备,能够准确地反映资产的内在价值,真实的呈现企业的经营状况,但同时资产减值也容易被公司管理者利用,沦为盈余管理的工具。2006年2月由财政部颁布的《企业会计准则第8号——资产减值》,对于原准则资产减值方面的规定做出重大的修改,旨在抑制上市公司的盈余管理行为。新减值准则规定了长期资产如固定资产、在建工程、商誉等一经计提减值准备便不得转回,采用公允价值计量的投资性房地产和交易性金融资产不计提减值准备,而其他金融工具和存货的资产减值损失可以进行转回,同时更加细化和明确了企业资产减值操作中的一些规定。但是,由于公司面临的具体情况是纷繁复杂的,针对不同公司的实际状况,新资产减值准则还存在许多有待提升的地方,而且一些新的盈余管理手段可能会随之产生。本文采用理论和实证相结合的方法进行研究。理论部分主要是基于中西方学者的研究成果,总结资产减值和盈余管理的含义,并对其理论进行进一步分析,得出两者相互作用的方式和联系,为接下来的实证研究做好理论铺垫。实证部分是以新资产减值准则实施前后在深圳和上海交易所交易的主板A股上市公司为研究对象,分析新准则实施后对我国上市公司盈余管理行为的影响,即对比检验新准则实施后,上市公司长期资产和流动资产减值准备计提行为的变化,及这两项资产中企业出于各种盈余管理动机行为的变化。实证检验结果表明：(1)新资产减值准则实施后,流动资产和长期资产减值准备净计提行为中都存在多种盈余管理目的,说明上市公司在规避和迎合新资产减值准则规定的动机下具有对资产减值准备结构进行“合规”调整以实现盈余管理目的的明显偏好。(2)上市公司流动资产和长期资产减值准备行为中都存在扭亏为盈、平滑利润、避免亏损等盈余管理动机,新资产减值准则的实施仅在一定程度上有效制约了个别盈余管理行为,说明新资产减值准则仅在-定程度上抑制了盈余管理,并没有堵住上市公司盈余操纵的所有缺口。根据实证研究结论,本文分别从完善上市公司执行资产减值会计的内部条件和外部条件两个方面提出建议。通过改善公司的治理结构及提高会计从业人员道德水平和职业素养来保障企业执行资产减值会计的内部条件；通过不断修订资产减值会计准则、完善企业的经营业绩考核体系、健全和发展信息市场和价格市场、强化CPA审计监督力度及相关主体的法律责任来规范企业执行资产减值会计的外部条件。
[Abstract]:The earnings information can provide a reference for the decision-making of investors, is a measure of the operating status of listed companies is the securities sector index, market supervision on the basis of its authenticity affect the vital interests of the people, the healthy development of the enterprise image and reputation of the economy. Some listed companies only value their own interests, wanton provision and reversal of impairment of assets, and it changed the company's operating performance, it can be said that these companies for impairment of assets has become the regular channels of earnings management.
Scholars at home and abroad after years of research and practice, proof of assets impairment has two sides, the enterprise through the provision and reversal of assets impairment, which can accurately reflect the intrinsic value of assets, showing the real operating conditions of enterprises, but also the impairment of assets is also easy to company managers use, become the enterprise accounting standards "No. eighth earnings management tool.2006 issued in February by the Ministry of Finance - impairment of assets", make significant changes to the provisions of the original standards of asset impairment, earnings management behavior of listed companies. To curb the new principles of long-term asset impairment such as fixed assets, projects under construction, such as the impairment of goodwill for it shall not be reversed, the use of fair value measurement of the investment real estate and trading financial assets excluding for impairment, and other financial instruments and inventory impairment loss of assets can be carried out Back, while more detailed and clear some of the provisions of enterprise assets impairment in operation. However, due to the specific circumstances of the company is facing the complicated situation, for different companies, the new asset impairment criteria there are still many places need to be improved, and some new means of earnings management may arise.
This paper studied with the combination of theoretical and empirical research results. The main theory is based on western scholars, summed up the meaning of the impairment of assets and earnings management, and the theory for further analysis, the way and the contact interaction between the two, it lays a theoretical foundation for the empirical study. The empirical part is next to before and after the implementation of new guidelines for asset impairment in Shenzhen and Shanghai exchange board A shares of listed companies as the research object, analysis of the impact of the implementation of new accounting standards on the earnings management behavior of Listed Companies in China, namely the contrast test after the implementation of new accounting standards of listed companies, long-term assets and current assets impairment provision for behavior change, and change the two enterprise assets for a variety of motives of earnings management behavior.
The empirical results show that: (1) the implementation of the new accounting standards of assets impairment, earnings management has various objective behavior in the provision of net current assets and long-term assets impairment, the impairment of assets that have a clear preference for the structure of "compliance" in order to achieve the purpose of earnings management of listed companies to evade and cater to the new assets depreciation standards motivation. (2) profitability, there are behavior of Listed Companies in the current assets and long-term assets impairment to smooth profits, avoid losses and motivation of earnings management, the implementation of the new asset impairment criteria only to a certain extent restrict individual earnings management behavior shows that the new asset impairment criteria in only a certain extent inhibit earnings management, and did not block all the gap the earnings management of listed companies.
According to the research conclusions, this paper put forward suggestions from two aspects to improve the internal conditions of Listed Companies in the implementation of asset impairment accounting and the external condition. Through improving the corporate governance structure and improve accounting personnel moral level and occupation accomplishment to protect the enterprise implementation of the asset impairment accounting internal conditions; through continuous revision of accounting standards for impairment of assets, improve the enterprise the performance evaluation system, the establishment and development of market information and market prices, strengthen the legal responsibility of CPA audit supervision and related subjects to regulate the enterprise implementation of the asset impairment accounting of the external conditions.

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F233

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