从资产减值准备与折旧看上市公司的盈余管理 .docVIP

　　从资产减值准备与折旧看上市公司的盈余管理 【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 enon that the public pany violated accounting policies, the abuse of surplus management to achieve listed shares (IPO), reverse losses or manipulate profit purposes has bee increasingly serious. It is undesirable to exaggerate the performance of enterprises ation although increasing the petitiveness of enterprises is beyond reproach. Excessive earnings management not only misleads investors and creditors’ decision-making, but also adversely affects the entire munity resource allocation and macro-control. Moreover, it undermines the accounting vitality – useful as arket. As a result, it is critical to research those accounting policy and accounting estimates, economic transactions and some others, anagement tool. It unity. According to public panies annual reports, the impairment of assets, depreciation of fixed assets has bee the main surplus manipulation tools. Therefore, this paper discusses the matter from the nature of the assets and the influence the neanagements 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 anagement, Impairment of assets, depreciation 目录： 一、序言—————————————————————————4 二、文献综述—————————————————————— 4 三、盈余管理概述———————————————————— 5 （一）盈余管理的概念—————————————————— 5 （二）盈余管理的动因—————————————————— 6 （三）盈余管理与盈余造假的区分————————————— 6 四、 盈余管理的手段——————————————————- 7 （一）盈余管理的一般方式方法————————