行业景气度、内部控制与资产减值

发布时间：2018-07-16 19:03

【摘要】：利用资产减值调节利润一直是上市公司盈余操纵的重要手段。近些年来,我们关注到我国很多上市公司都存在减值现象,资产减值的出现无非是企业内外部因素共同作用的结果。宏观环境由行业环境构成,中观层面上,行业环境的景气程度与企业的行为息息相关,微观层面上,企业进行风险控制,建立健全内部控制,旨在保证资产安全和财务报表可靠性,即使在行业不景气的情况下,内部控制亦应发挥作用,削弱不景气行业环境对企业资产造成的不利影响。论文以2009-2012年深沪A股主板上市公司为研究样本,对行业景气度和内部控制对资产减值的影响进行了理论分析与实证检验,研究发现,处于不景气行业上市公司的资产减值计提比例明显高于其他公司,企业的资产减值一定程度上如实反映了企业所处行业景气度的变化,是企业未来业绩的真实反映；内部控制质量较高的上市公司资产减值计提比例明显低于其他公司,说明内部控制在保证资产安全方面发挥了应有的作用,内部控制资产安全目标一定程度得到了实现；行业景气度和内部控制对资产减值的影响存在互补效应,并且这种互补效应突显于长期资产减值准备模型中,表明在行业不景气时,较高质量的内部控制可以削弱不景气行业对长期资产造成的不利影响,内部控制更多的是对企业合理计提长期资产减值准备起到监督规范作用,却忽略了对流动资产减值准备计提的控制。另外我们也发现,经济动机、盈余管理动机以及企业的财务风险状况对不同类型的资产减值的影响是不同的。资产减值准则实施一定程度上压缩了企业利用资产减值调节利润的空间,如大清洗动机在准则实施之后表现不明显,但是不彻底,部分企业出现更多的利用流动资产减值准备进行盈余操纵。因此,要想有效的规范企业资产减值政策,提高企业应对不利内外环境的压力,我们就应该从企业的多角度做努力,如逐步完善和落实内部控制制度、进一步完善资产减值会计准则、提高会计人员的职业判断能力,保证企业计提资产减值的客观性与科学性等政策建议。
[Abstract]:Adjusting profits by asset impairment has always been an important means of earnings manipulation of listed companies. In recent years, we have paid attention to the phenomenon of impairment in many listed companies in our country. The appearance of asset impairment is only the result of internal and external factors. The macro environment is constituted by the industry environment. At the meso level, the prosperity of the industry environment is closely related to the behavior of the enterprise. At the micro level, the enterprise carries out risk control and establishes a sound internal control. To ensure the safety of assets and the reliability of financial statements, internal controls should also play a role in reducing the adverse impact on corporate assets caused by the depressed industry environment, even when the industry is depressed. This paper takes the listed companies of Shenzhen and Shanghai A shares as the research samples from 2009-2012 to analyze theoretically and empirically the effects of industry outlook and internal control on the impairment of assets. The proportion of assets impairment of listed companies in depressed industries is obviously higher than that of other companies. To a certain extent, the impairment of assets of enterprises reflects the changes of the industry conditions of enterprises, which is the true reflection of the future performance of enterprises. The proportion of assets impairment in listed companies with high internal control quality is obviously lower than that of other companies, which indicates that internal control plays a due role in ensuring asset safety, and the goal of internal control asset safety has been achieved to a certain extent; The effects of industry outlook and internal control on the impairment of assets have complementary effects, and this complementary effect is highlighted in the long-term asset impairment preparation model, which indicates that, when the industry is in recession, A higher quality internal control can weaken the adverse impact of the recession industry on long-term assets, and the internal control is more likely to supervise and standardize the preparation of enterprises for reasonable calculation and deduction of long-term assets. But neglected to the current assets impairment reserve to the control. In addition, we also find that the influence of economic motivation, earnings management motivation and the financial risk of enterprises on different types of asset impairment is different. To a certain extent, the implementation of asset impairment criteria has compressed the space for enterprises to adjust their profits by using asset impairment. For example, the motivation for large cleaning is not obvious after the implementation of the criterion, but it is not thorough. Some enterprises have more use of current assets impairment preparation for earnings manipulation. Therefore, in order to effectively standardize the policy of impairment of enterprise assets and enhance the pressure on enterprises to cope with adverse internal and external environment, we should make efforts from various angles of the enterprise, such as gradually perfecting and implementing the internal control system. Further perfecting the accounting standards of asset impairment, improving the professional judgment ability of accountants, ensuring the objectivity and scientific nature of assets impairment in enterprises, and other policy suggestions.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F231;F276.6

【共引文献】