上市公司资产减值相关问题的研究讲义.docVIP

本 科 毕 业 论 文Impairment of assets of listed companies research-related issues  摘要 资产减值是会计规范中的重要构成要素。通过对最近几年我国上市公司的调查显示，上市公司操控利润的主要工具就是资产减值，采取何种方式来解决上市公司使用资产减值对利润进行操控，已经成为当前发展中面临的主要问题。本文通过对资产减值当中资产组的广泛应用引发的盈余管理行为以及上市公司治理制度不完善等相关问题的分析，提出使资产组的划分更具操作性以及完善上市公司治理结构和内部控制等相关解决措施。此外，本文还提出可以通过加强商誉公允价值确认的方法来帮助增强资产减值信息披露的公允性和客观性，使得上市公司利用资产减值来操控利润这一现象得以减少。 关键字：上市公司，资产减值，会计信息披露，资产组 Abstract Assets impairment is an important factor in accounting standard. Through the investigation on listing corporation of China in recent years shows that, the main tool to manipulate the profits of the listing corporation is the impairment of assets, how to solve it using the asset impairment to manipulate profits, has become a major problem which current development is facing now. In this paper, it presents some related solutions which are making the division of asset group become more operational, improving the governance structure and internal control of listing corporation and etc. by analyzing some related problems such as the earnings management which was triggered by the widespread use of asset group in asset impairment and the imperfect management system in listing corporation. In addition, it also proposes that through the method of strengthening the goodwill confirmation of assets impairment to help enhance the fairness and objectivity of its information disclosure, and that make it reduce the phenomenon which listing corporation use asset impairment manipulate the profit. Keywords: listing company, assets impairment, accounting information disclosure, assets group 目录 摘要 I Abstract II 引言 1 1.上市公司资产减值概述 1 1.1上市公司及资产减值的概念 1 1.2资产减值的确认、计量及披露 1 1.3上市公司资产减值相关问题的研究意义 2 2.上市公司资产减值存在的问题 2 2.1资产减值准备的计提存在随意性 2 2.2上市公司治理结构存在不完善之处 2 2.3确认与计量存在较大难度 3 2.4资产减值准备不得转回导致价格失真 3 2.5会计信息披露不足 3 2.6资产组的广泛应用引发盈余管理行为的出现 4 3.完善上市公司资产减值存在问题的对策及建议 4 3.1完善资产减值准备内部控制制度 4 3.2完善上市公司产权结构和治理结构 5 3.3加快完善资产减值确认和计量的工作进程 5 3.4建立合理的资产减值转回机制 5 3.5借助表外披露进一步提高信息披露质量 5 3.6使资产组的划分更具操作性 6 4.结论与创新 6 4.1创新：上市公司资产减值管理创新——加强商誉公允价值的确