基于资产减值的房地产上市公司盈余管理研究

发布时间：2018-07-08 08:03

本文选题：资产减值 + 盈余管理　；参考：《哈尔滨商业大学》2014年硕士论文

【摘要】：国外研究盈余管理和资产减值的课题始于上个世纪80年代,我国起步则较晚,与国外的相关研究存在着一定的差距。目前,随着社会主义市场经济的发展,我国上市公司盈余管理产生的负面效应越来越严重。盈余管理作为一把双刃剑,如果超过一个合理的度时,会妨碍会计信息的中立性,误导投资者。资产减值准备计提和转回的可选择性和随意性,成为上市公司进行盈余管理的主要手段之一。我国于2006年颁布的《会计准则8号——资产减值准则》对于原准则作出了较大幅度的修订和完善,其中“资产组”概念的引入以及“资产减值一经计提以后期间不得转回”的规定成为较大的亮点,一定程度上抑制了上市公司的盈余管理行为。但不可否认,现行资产准则仍存在不足和漏洞,加之公司治理结构、内部控制制度以及外部审计监督存在的问题,给盈余管理留下了一定空间。房地产上市公司作为国民经济的支柱产业,对于国家经济的发展起到了至关重要的作用,因此,本文选用房地产上市公司作为研究对象,分析资产减值下房地产上市公司盈余管理的相关问题。本文基于以上背景,首先阐述了资产减值和盈余管理的相关理论。其次,按盈余管理动机把房地产上市公司分为四种类型,并选取案例佐证房地产上市公司利用资产减值进行过度盈余管理的现状,并从会计制度、公司治理结构、内控制度、外部监督等方面分析了上市公司能够利用资产减值进行盈余管理的原因。再次,与旧准则相比,现行资产减值准则得到了完善,同时分析了现行资产准则存在的不足,并选取了2008-2012年度沪深两市A股房地产上市公司为研究样本,进行假设、构建模型和实证分析。最后,根据全文的理论分析与实证分析,提出抑制过度盈余管理行为的对策,如建立健全相关法规、不断修订和完善资产减值准则、加强资产减值外部审计等,希望对理论研究者和准则制定者提供有价值的参考。
[Abstract]:The research on earnings management and impairment of assets in foreign countries began in the 1980s, but it started late in our country, and there is a certain gap with the related research abroad. At present, with the development of socialist market economy, the negative effects of earnings management of listed companies are becoming more and more serious. Earnings management as a double-edged sword, if more than a reasonable degree, will hinder the neutrality of accounting information, misleading investors. The selectivity and arbitrariness of asset impairment provision and transfer have become one of the main means of earnings management for listed companies. The Accounting Standard No. 8-Asset impairment Standard promulgated in 2006 has greatly revised and perfected the original standards. Among them, the introduction of the concept of "asset group" and the stipulation that "asset impairment shall not be reversed during the period after the impairment of assets" has become a bright spot, to a certain extent, the earnings management behavior of listed companies has been restrained. However, it is undeniable that there are still shortcomings and loopholes in the current asset standards, together with the problems of corporate governance structure, internal control system and external audit supervision, which leave a certain space for earnings management. As the pillar industry of the national economy, the listed real estate companies play a vital role in the development of the national economy. Therefore, this paper chooses the listed real estate companies as the research object. This paper analyzes the problems related to earnings management of listed real estate companies under the impairment of assets. Based on the above background, this paper first expounds the theory of asset impairment and earnings management. Secondly, according to earnings management motivation, real estate listed companies are divided into four types, and selected cases to prove that real estate listed companies use impairment of assets to carry out excessive earnings management, and from the accounting system, corporate governance structure, internal control system. External supervision and other aspects of listed companies can use assets impairment earnings management reasons. Third, compared with the old criteria, the current asset impairment criteria have been improved, at the same time analyzed the shortcomings of the current asset standards, and selected the 2008-2012 A-share real estate listed companies in Shanghai and Shenzhen stock market as a research sample to make assumptions. Build model and empirical analysis. Finally, according to the theoretical analysis and empirical analysis of the full text, the paper puts forward some countermeasures to restrain excessive earnings management, such as establishing and perfecting relevant laws and regulations, constantly revising and perfecting asset impairment criteria, strengthening the external audit of asset impairment, and so on. Hope to provide valuable reference for theoretical researchers and standard-setters.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

【参考文献】