资产减值准则实施效果的实证研究

发布时间：2018-04-21 16:47

本文选题：资产减值 + 盈余管理　；参考：《天津商业大学》2010年硕士论文

【摘要】： 2006年我国出台了新的《企业会计准则》,新增了《企业会计准则第8号——资产减值》这一具体准则,从而使得资产减值形成了一个比较完整的体系。新准则中的资产减值政策较我国以前资产减值制度有了很大的改变,其中最显著的一个特点是禁止转回第8号具体准则中规范的长期资产减值准备。新准则在上市公司中执行三年多来,有关资产减值的规定是否有利于遏制企业的盈余管理行为,能否有效地提高会计信息的质量,这正是本文需要研究的问题。本文正文部分分为理论分析、政策分析和实证分析三大部分,层层递进,重点对2004年至2008年深市A股上市公司资产减值政策的执行情况进行实证研究,并分析其影响因素。在理论分析部分,本文首先从最基本的概念入手,阐述了资产减值会计的理论基础和实施意义;在政策分析部分,本文分析了新准则下资产减值政策对盈余管理的影响,包括抑制作用和留下的空间;在理论分析和政策分析的基础上,本文进一步展开了实证研究,首先提出本文的研究假设、提取的变量和模型设计,以505家深市A股上市公司作为研究对象,运用SPSS软件进行描述性统计,相关性分析和多元线性回归分析,并结合我国政治经济环境做出合理的解释。研究发现:2006年准则颁布当年,确实存在着大量转回资产减值准备的现象;新资产减值准则实施后,上市公司对资产减值准备的计提产生了结构性的变化,主要表现为减少了对长期资产减值准备的计提,但加大了短期资产减值准备的计提。研究结果表明,新准则的实施使得企业在计提减值准备时,更多地考虑了经济因素,在一定程度上抑制了企业盈余管理的现象,使得资产质量得到了较好的保证。
[Abstract]:In 2006, China introduced the new Accounting Standards for Enterprises, and added the concrete criterion of Enterprise Accounting Standard No. 8-assets impairment, which made the impairment of assets form a relatively complete system. The policy of asset impairment in the new criterion has changed greatly compared with the previous asset impairment system in our country. One of the most obvious features is that it is forbidden to turn back to the long-term asset impairment preparation specified in concrete criterion No. 8. For more than three years the new standard has been implemented in listed companies whether the provisions on impairment of assets can help to curb the earnings management behavior of enterprises and improve the quality of accounting information effectively which is the problem that this paper needs to study. This paper is divided into three parts: theoretical analysis, policy analysis and empirical analysis. It focuses on the implementation of asset impairment policy of A-share listed companies in Shenzhen from 2004 to 2008, and analyzes its influencing factors. In the part of theoretical analysis, this paper begins with the most basic concept, expounds the theoretical basis and practical significance of asset impairment accounting, and in the part of policy analysis, analyzes the impact of asset impairment policy on earnings management under the new standards. On the basis of theoretical analysis and policy analysis, this paper further developed empirical research, first of all, proposed the research hypothesis, extracted variables and model design. Taking 505 A-share listed companies in Shenzhen stock market as the research object, using SPSS software to carry out descriptive statistics, correlation analysis and multiple linear regression analysis, and combining with the political and economic environment of our country to make a reasonable explanation. The study found that: in 2006, when the standards were issued, there was indeed a large number of asset impairment provisions; after the implementation of the new asset impairment criteria, the listed companies made structural changes in the provision of assets impairment provisions. The main performance is to reduce the long-term asset impairment provision, but to increase the short-term asset impairment provision. The research results show that the implementation of the new criterion makes enterprises take more economic factors into account when preparing for impairment, restrain the phenomenon of earnings management to a certain extent, and make the quality of assets better guaranteed.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F275

【引证文献】