上市公司资产减值准备转回与盈余管理研究_公司研究论文.docVIP

上市公司资产减值准备转回与盈余管理研究_公司研究论文 上市公司资产减值准备转回与盈余管理研究_公司研究论文 【摘要】在会计理论界，关于盈余管理的文献和各种研究已经多如牛毛，其中不乏经典的理论分析，深澳的模型论证。其内容主要围绕了盈余管理的动机和成因，盈余管理如何检测评价，盈余管理的目标和方法等领域。本文从06年新出台的《企业会计准则第8号---资产减值》这一视角出发，研究资产减值准备不可转回的规定将对企业的盈余管理造成的影响。 文章先简述了盈余管理的涵义，并发现存在不少企业利用资产减值准备转回进行盈余管理。通过研究，发现企业利用这种手段盈余管理是出于逃避市场监管的动机。新资产减值准则与原准则发生了哪些变化？这些变化能够抑制上述行为吗？分析07年4月22日前公布的上市公司年报数据后，更有力地证明了利用资产减值转回的手段存在，并预测此种行为将受到新准则的影响而有所抑制。 【关键词】盈余管理 新会计准则 资产减值转回 Abstract In the area of accounting theory, there are already a large number of literature and researches about earning management, including some classic theories and patterns. The main content covers the motive and cause of earning management, how to evaluate earning management and it’s objective and method. My paper will focus on 《2006 Accounting Standard NO.8——The Impairment of Asset》which is appeared at 2006. I investigated that the rule of impairment can’t be switch back will how to effect the company’s behavior of earning management. The paper explained earning managements meaning first. I found some corporation via release the impairment allowances to manage the profit. After investigate, I think that the reason of company’s behavior of earning management is evade punish. What is the different between the new accounting standard and old accounting standard at impairment of asset? Can the new impairment asset standard restrain the behavior of earning management? I analyzed the dates of PL sheet which is promulgated before 22 April. At last, I give the answer that company’s behavior of earning management is really exist and new asset impairment standard can restrain these behavior a certain extent. Key words: earning management, new accounting standard, release of Impairment allowances 目录 一、序言…………………………………………………………1 二、文献回顾……………………………………………………2 三、利用资产减值转回进行盈余管理的原理和动机…………3 （一）、利用资产减值转回进行盈余管理的原理………………3 （二）、利用资产减值转回进行盈余管理的动机………………3 四、上市公司利用减值转回盈余管理的研究……………………4 五、资产减值准则的基本变革……………………………………7 六、新资产减值准则对盈余管理行为的影响……………………7 七、总结……………………………………………………………8