利用资产减值进行盈余管理的实证研究.doc

利用资产减值进行盈余管理的实证研究 摘要：在2006年之前，就有许多企业利用资产减值的计提和转回来调节利润，扭亏为盈，甚至逃避税款，随着我国经济的不断发展，这种利用资产减值进行盈余管理的现象越来越严重，尤其在上市公司中更是屡见不鲜，也有许多公司为了尽早上市融资，利用资产减值的转回虚增利润，使得会计信息真实性受到威胁，也在一定程度上阻碍了经济的发展。遏制企业利用资产减值进行盈余管理已经成为我们如今急需完善和解决的问题。于是，2006年国家颁布了新的资产减值准则，其中明确规定了某些资产减值一经计提不得转回，这在一定程度上抑制了企业利用资产减值进行盈余管理的可能性。但是，虽然新准则对资产减值的范围做出了规定，但是仍存在许多非定量的规定，如是否发生减值，以及可回收金额的判断等，都需要依据会计人员的职业判断，因此，新的资产减值??则仍为利润调节提供了机会，还需要进一步的完善和修改。本文通过对某一上市公司近几年来的财务数据的分析，说明了在现行的资产减值准则下，利用资产减值进行盈余管理的诸多可能性，从而提出了进一步完善会计准则、完善企业内部控制制度、加强社会审计监督的力量、加强会计人员的专业技能与职业道德教育等一系列的对策。 关键词：资产减值；盈余管理；利润调节；上市公司 Using asset impairment to an empirical study on earnings management Abstract: Before 2006, there are many enterprises using asset impairment provision and return to adjust profits, profit, and even evade taxes, with the continuous development of economy in our country, the use of asset impairment for earnings management phenomenon more and more serious, especially in listed companies is more common, and many companies in order to listing as soon as possible, using asset impairment back inflated profits, make the accounting information authenticity are threatened, also, to some extent hindered the development of the economy. Using asset impairment to curb enterprise surplus management has become a problem we now in urgent need to improve and solve. So the state has issued a new asset impairment criteria in 2006, which defined a certain asset impairment once provision shall not return, partly inhibited the enterprise using asset impairment to the possibility of earnings management. But while the new guidelines on the scope of asset impairment provisions, but there are still many not quantitative regulation, such as whether happened impairment, as well as the recoverable amount of judgment, etc., all need according to the professional judgment of accounting personnel, as a result, the new asset impairment standards still offered opportunities for profit adjustment, also need to further improve and modify. This article through to a listed c