基于盈余管理的资产减值政策研究

发布时间：2018-06-15 07:31

本文选题：盈余管理 + 资产减值政策　；参考：《东北财经大学》2013年硕士论文

【摘要】：企业的经济活动中存在的盈余管理问题历来在社会中备受关注,它损害了会计信息质量,危害各利益相关者的权益,不利于企业经营管理活动的正常运行。管理层会基于不同的动机考虑,为了满足经营活动的需要和实现利益相关者的需求,修饰公司的财务业绩,适当的进行盈余管理行为。上市公司的盈余管理行为已成为我国市场常见的、具有危害性的现象,容易导致我国上市公司财务信息失真,严重影响我国资本市场的健康发展。操纵资产减值是盈余管理活动中可利用的手段之一,上市公司利用准则中的主观判断空间和中国市场条件的不完善,进行盈余管理的行为越来越为人们所关注,引发了较多的研究与思考。我国于2006年颁布了新的关于资产减值的准则,即《企业会计准则第8号——资产减值准则》,表现出我国的资产减值政策出现了重大的变革。会计信息质量更加注重相关性,以便切实准确地反映资产的实际价值,有利于财务信息使用者恰当地做出投资决策和经营决策。新准则的实施在一定程度上抑制了盈余管理行为,但是并不能从根本上消除盈余管理行为。由于我国的特殊国情所致,市场环境还不是特别成熟,新准则的实施对盈余管理行为产生了新的影响,企业仍可利用多种手段,通过资产减值准备的计提和转回操作利润,产生了消极的作用,引起了众多学者的关注与探究,怎样做可以减少盈余管理空间,规范资产减值政策的实施效果。本文对公司利用资产减值政策进行盈余管理作出研究,采用理论分析和统计分析相结合的方法。第一部分,总述了本文的选题意义,阐述了研究资产减值政策来抑制盈余管理的重要性,并参考了许多国内外学者的研究成果。第二部分,分析了资产减值与盈余管理的相关理论依据,资产减值的发展历程及确认依据,与盈余管理的动机。第三部分,结合了2009至2011年沪深两市A股上市公司的资产减值准备计提和转回金额,对我国目前的资产减值政策的实施效果作出分析,使本文的说服力增强。第四部分,对资产减值政策的规定深入分析,阐述了新准则可能存在的盈余管理空间,包括资产减值政策不规范,企业内部和外部环境的不完善,会计人员素质水平不高等等,不可避免地会出现盈余管理行为。第五部分,提出了一系列建议和措施来抑制盈余管理行为,不断完善资产减值准则的实施效果。这些措施包括：及时修订和完善资产减值准则,全面的披露资产减值信息；加强企业内部控制制度,还要改善公司的治理结构；积极发展和健全资产交易市场,建立完善的市场价格体系,加强审计监督,营造一个和谐完善的外部机制；加强会计人员职业道德教育。第六部分,总结了本文的研究要点,并阐述了存在的不足之处,需要进一步改进和深入探讨。
[Abstract]:The problem of earnings management in the economic activities of enterprises has always been concerned by the society. It damages the quality of accounting information, endangers the rights and interests of all stakeholders, and is not conducive to the normal operation of enterprise management activities. In order to meet the needs of business activities and realize the needs of stakeholders, the management will modify the financial performance of the company and conduct earnings management properly. The earnings management behavior of listed companies has become a common and harmful phenomenon in our country's market, which can easily lead to the distortion of financial information of listed companies in our country and seriously affect the healthy development of our country's capital market. The manipulation of impairment of assets is one of the available means in earnings management. People pay more and more attention to the behavior of earnings management for listed companies to use the subjective judgment space in the criterion and the imperfect market conditions in China. Caused more research and thinking. In 2006, our country promulgated a new criterion on asset impairment, I. e., Enterprise Accounting Standard No. 8-Asset impairment Standard, which shows that there has been a great change in the policy of asset impairment in our country. The quality of accounting information pays more attention to the relevance in order to reflect the actual value of the assets, and it is helpful for the users of financial information to make the investment decision and the management decision properly. The implementation of the new standard can restrain earnings management behavior to some extent, but it can not eliminate earnings management behavior fundamentally. As a result of our country's special national conditions, the market environment is not particularly mature, the implementation of the new standards has a new impact on earnings management behavior, enterprises can still use a variety of means, through asset impairment preparation of the plan and return to operating profits, It has a negative effect, and has attracted the attention and exploration of many scholars. How to do this can reduce the space of earnings management and standardize the implementation effect of asset impairment policy. This paper studies the earnings management of the company by using the asset impairment policy, and adopts the method of combining theoretical analysis with statistical analysis. In the first part, the significance of this paper is summarized, the importance of studying the policy of asset impairment to restrain earnings management is expounded, and the research results of many scholars at home and abroad are referred to. The second part analyzes the theoretical basis of asset impairment and earnings management, the development and confirmation of asset impairment, and the motivation of earnings management. The third part analyzes the effect of the current asset impairment policy in our country by combining the asset impairment reserve and the transfer amount of Shanghai and Shenzhen A-share listed companies from 2009 to 2011, so as to strengthen the persuasion of this paper. In the fourth part, the regulation of asset impairment policy is deeply analyzed, and the potential earnings management space of the new standard is expounded, including the non-standard asset impairment policy, the imperfect internal and external environment of the enterprise, the low quality of accounting personnel, and so on. It is inevitable that earnings management behavior will occur. In the fifth part, a series of suggestions and measures are put forward to restrain earnings management behavior and improve the implementation effect of asset impairment criteria. These measures include: timely revision and improvement of asset impairment criteria and comprehensive disclosure of impairment information; strengthening the internal control system of enterprises and improving the corporate governance structure; and actively developing and improving the asset trading market. To establish a perfect market price system, strengthen audit supervision, build a harmonious and perfect external mechanism, and strengthen the professional ethics education of accountants. In the sixth part, the main points of this paper are summarized, and the shortcomings are expounded, which need to be further improved and discussed.
【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;F231.1

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