资产减值准则的实施对上市公司的论文.doc

毕业论文 资产减值准则的实施对上市公司利润的影响 摘　 要 2006年2月15日，我国财政部颁布了新企业会计准则，该体系由一项基本会计准则和38项具体会计准则组成。新准则体系中单列了《企业会计准则第8号——资产减值》(以下简称《资产减值》准则)以更好地提高会计信息质量、规范企业会计行为The Impact of New Assets Impairment Accounting Standard’s Execution on Listed Companies’ Earnings Abstract At the beginning of 2006, China’s Department of Finance announced the new “Accounting Standards for Business Enterprises”, which includes a single standard for the accounting of impairment of assests. CAS 8 stipulates that, when the impairment of assets is recognized, it cannot be flushed. This aims to prevent those enterprises using the impairment allowance to adjust their profit. To reflect the financial position and the result of operation of the companies fairly, the principle of allowance for impairment assets obeys the fundamentals of wariness, but it is different in reality. Because of some inherent premise and restriction of the security market, companies which using the policy adjust to profits make the problem of accounting information even worse. This paper discusses the recognition, measurement and disclosure of accounting for asset impairment in view of basic accounting theory. Then we draw the conclusion that ratio of every impairment allowance item decreased as the decreasing of assets liquidity by the analysis of the execution of asset impairment accounting policy in the listed companies. By analyzing those problems which we found when studying those listed companies, we draw some suggestions to improve China’s assets impairment accounting standard and its applications. Key Words：Accounting for the impairment of assets，Listed company ，Case analysis， Earnings management ，Accounting Regulations，nsufficiency and Suggestion 目 录 1概 述 6 1.1资产减值相关规定的发展历程 6 1.2新准则下相关资产减值的规定 7 1.2.1资产减值的定义 7 1.2.2资产减值的确认和计量 8 1.2.2.1资产减值迹象的判断 8 1.2.2.2可回收金额的计量 8 1.2.2.3资产减值损失的确定 9 1.2.3资产减值的披露 10 2上市公司利用资产减值进行利润操纵的情况分析 11 2.1样本说明和数据来源 11 2.2样本数据及分析 12 2.2.1扭亏组样本及分析 12 2.2.2保牌组样本及分析 13 2.2.3绩优组样本及分析 16 3新资产减值准则依