新会计准则下资产减的值对上市公司的影响.docVIP

新会计准则下资产减值对上市公司的影响 【摘要】知识经济和信息时代的来临，科学技术推动全球经济快速发展，经济环境越来越不确定，企业经营的风险也在不断加大，企业的资产面临减值的风险。资产减值会计的研究引起多方关注。我国从1998年起，逐步完善资产减值会计方面的规定，使之逐步走向规范。但是近年来，资产减值会计由于其灵活度高，可控性强，所以很大程度上成为了上市公司操纵盈余的工具。于是，我国于2006年2月15日出台了《企业会计准则—资产减值》，内容上于国际上接轨，制度上封死了上市公司企图操纵盈余的通道，为信息使用者提供与决策相关的有用信息，是我国会计理论和实践的一大进步。新准则的资产减值部分引入大量全新理论体系，实践操作性比较强，增加信息可靠性。但是由于规定要求不得转回已经计提减值准备，和国际会计准则相违背，降低信息的相关性，同时也降低了企业的利润。所以本文将结合资产减值理论，以及新准则的具体规定，探讨其所带来的制度上的冲击，详述新准则执行的意义，并且结合案例进行分析，阐述新准则的执行对上市公司可能带来的财务上的影响。 关键字：资产减值，新会计准则，上市公司，盈余操纵 Abstract With the arrival of knowledge economy and information age, science and technology have pushed the rapid progress of global economy, and owing to the uncertainty of economy environment, the risk of cooperation operating is rising. The risk of devaluation faced by enterprises’ assets has become greater than before. Therefore, research on assets impairment accounting has won attentions from many parties. China has been perfecting regulations in assets impairment since 1998, and modified it much better. While until recent years, assets impairment accounting has, to a large extent, become a tool of listed company to make profit manipulation because of its flexibility and vulnerability to be controlled. Hence in 2006 special accounting principle of assets impairment has been issued. This principle has a lot in common with IAS , and provides no room for listed company to manipulate profit. It provides more related information to users，and is really a remarkable progress in accounting theory and practices .It introduces completely new accounting theory, which is easy to practice and provide more valid information. However, the profit of companies and the relevancy of accounting information will be decreased because of the regulation. So the paper will look into the influence the principle has in regulation with impairment of assets theory introduced together, and will state the possible impact it has in listed company with case analysis. Key words: Assets Impairment, New accounting stan