资产减值对盈余管理的影响研究毕业论文.docVIP

毕业论文 （20_ _届） 资产减值对盈余管理的影响研究 摘 要 利用资产减值的计提与转回是上市公司调节利润的重要手段。经粉饰过的报表影响了会计信息的真实性、可靠性，资产减值政策也沦为上市公司操纵利润的工具。2006年2月财政部颁布的新的《企业会计准则》对资产减值会计政策作了较大的修改与完善，保证了会计资料的真实性和可比性，更符合高质量会计信息的要求，但是其对上市公司盈余管理行为的遏制作用有待进一步在理论上论证及实施后的事实检验。 本文首先从理论上阐述资产减值和盈余管理的概念，分析资产减值现状和上市公司进行盈余管理的动机。然后用实证研究方法，以2005年、2006年以及2007年符合条件的我国的全部A股上市公司为样本，通过新资产减值准则颁布前后上市公司计提和转回各项资产减值准备的对比，对上市公司在新资产减值准则颁布后可能出现的新的盈余管理手段进行探讨，分析资产减值规定能否完全遏制上市公司的利润操纵。分析结论表明现行准则在执行过程中还存在一定的问题，现行准则不能完全遏制上市公司的利润操纵。 关键词： Abstract For listed companies, the reversal and the provision for impairment of assets are important means for their adjustment of profits. The whitewash report had affected the authenticity and reliability of accounting information. Impairment of assets policy has become a tool to manipulate profits of listed companies. February 2006 Ministry of Finance issued a new Enterprise Accounting Standards of asset impairment accounting policy changes and improvement made larger to ensure the authenticity and comparability of accounting information, accounting information more in line with the requirements of high-quality, But its earnings management behavior of the listed company, the containment action pending further in theory demonstration and implementation after the fact inspection. This paper first theorized asset impairment and earnings management, analysis the concept of listed company asset impairment status and earnings management motivation. Then, with empirical research method in 2005, 2006 and 2007 all eligible China a-share listed companies as A sample, new asset impairment standards promulgated by the listed company before and after the assets and turned back A provision for impairment of the listed company, the contrast in new asset impairment standards promulgated new may occur after earnings management method were discussed and can fully curb asset impairment provisions listed company profits manipulations. Conclusions show that in the course of the current guidelines there are still some problems, the exis