从资产减值准备与折旧看上市公司的盈余管理_公司研究论文.docVIP

从资产减值准备与折旧看上市公司的盈余管理_公司研究论文 从资产减值准备与折旧看上市公司的盈余管理_公司研究论文 【摘要】近年来，随着企业面临的经济环境的不确定性加剧，上市公司违背会计政策，滥用盈余管理，以达配股上市(IPO)、扭亏或操纵利润等目的的现象已日益严重。虽然提高企业竞争力的想法无可厚非，但提供失真会计信息，使会计报表上的反映的企业业绩同企业经营实际脱节是万不可取的。过分盈余管理不仅给投资者，债权人的决策造成误导，也给整个社会资源的配置和宏观调控带来不利影响。此外，它损害了会计生命力所在——有用性，对会计职业和上市公司所处的资本市场也造成不利。在这样的局势下，研究哪些会计政策和会计估计，经济交易，或有事项经常被公司用来作为盈余管理手段，无疑对社会各界有着重要意义，这其中还包括准则的制定和资本市场的监管。从近几年的上市公司年报来看,资产减值准备与折旧已经成为上市公司利用会计政策和会计估计来操纵盈余的工具。缘此本文从资产本身的性质和企业会计准则的变化通过资产给企业盈余管理带来的影响两大方向进行讨论，并辅以大量实例，由此考查企业盈余管理的行为，来检测我国会计规范实施的效果。 关键字：盈余管理，减值准备，固定资产折旧 Abstract In recent years, as the uncertainty of economic environment which enterprises are faced with heightened, the phenomenon that the public company violated accounting policies, the abuse of surplus management to achieve listed shares (IPO), reverse losses or manipulate profit purposes has become increasingly serious. It is undesirable to exaggerate the performance of enterprises with distortion accounting information although increasing the competitiveness of enterprises is beyond reproach. Excessive earnings management not only misleads investors and creditors’ decision-making, but also adversely affects the entire community resource allocation and macro-control. Moreover, it undermines the accounting vitality – useful as well as the capital market. As a result, it is critical to research those accounting policy and accounting estimates, economic transactions and some others, which companies often use as a surplus management tool. It will also undoubtedly be a great significance to the whole community. According to public companies annual reports, the impairment of assets, depreciation of fixed assets has become the main surplus manipulation tools. Therefore, this paper discusses the matter from the nature of the assets and the influence the new accounting standards has on surplus managements through assets. Supported by a large number of examples, the article inspects the earnings management to gain a clear conception of our accounting system. Key