资产减值对上市公司盈余管理的影响研究

摘要

进入二十一世纪，随着经济贸易快速发展，企业面临的经济环境的不确定性加剧，使资产减值会计成为当前各国会计的热点问题之一，我国对资产减值会计的认识和研究也在逐步深入。从近几年的上市公司年报来看，资产减值的会计政策已经成为上市公司选择会计政策、操纵盈余的工具, 资产减值会计政策也在不断完善，但仍留有一定的选择空间。所以，我们有必要从资产减值这一方面来考察企业盈余管理的行为，来检测我国会计规范实施的效果。

本文采用定性和定量相结合的方法来研究资产减值对上市公司盈余管理的影响。第一部分引言，概述了研究背景、研究意义、研究路径。第二部分概述国内外关于资产减值与盈余管理的理论，第三部分阐述利用资产减值进行盈余管理存在的问题。第四部分运用案例论证资产减值对盈余管理的影响。第五部分总结结论，并对存在的问题提出对策建议以加强资产减值会计政策对利润操纵行为的规范，并阐述文章的局限性。

关键词：资产减值盈余管理上市公司

Abstract

Entering 21’st centuries, the economical environment that companies face turns worse, which makes asset depreciation be one of the hot accounting problems around the world. From the annual reports of listed company in resent years, the asset depreciation of accounting policy has already become one of the tools which the listed companies manipulate the earnings. So, we need to investigate the behaviors of the listed companies' earnings management in the aspect of asset depreciation. In this paper, a combination of qualitative and quantitative methods to study the impact of the impairment of assets of listed company earnings management. The first part of an introduction, outlining the research background and significance of the study path. The second section provides an overview of the theory of the impairment of assets and earnings management at home and abroad, Impairment of assets The third part discusses the problems of earnings management. The fourth part of the use cases demonstrate the impact of the impairment of assets on earnings management. The fifth section summarizes the conclusions on the issues proposed to strengthen the specification of asset impairment accounting policies on profit manipulation, and explains the limitations of the article.

Keywords:Asset impairment Earnings Management Listed Company

目录

原创性知识产权及声明-------------------------------------------------------Ⅰ开题报告表-----------------------------------------------------------------Ⅱ中文摘要-------------------------------------------------------------------Ⅳ英文摘要-------------------------------------------------------------------Ⅴ目录-----------------------------------------------------------------------Ⅵ一、引言-------------------------------------------------------------------1 （一）研究背景--------------------------------------------------------------------------------------1 （二）研究意义--------------------------------------------------------------------------------------1 （三）研究路径及内容-----------------------------------------------------------------------------2

二、资产减值与盈余管理研究综述---------------------------------------------2（一）关于资产减值的研究综述-----------------------------------------------2

（二）关于盈余管理研究综述-------------------------------------------------3（三）资产减值与盈余管理的关系---------------------------------------------5三、我国上市公司实施资产减值会计政策进行盈余管理存在的问题-----------------6 （一）关于禁止资产转回的规定-----------------------------------------------------------------------6 （二）关于引入资产组的问题--------------------------------------------------------------------------6（三）关于商誉的减值测试-----------------------------------------------------------------------------7（四）关于折现率-----------------------------------------------------------------------------------------7 （五）关于公允价值--------------------------------------------------------------------------------------7 四、案例分析---------------------------------------------------------------8 （一）案例背景-------------------------------------------------------------8 （二）上市公司对南方证券投资减值准备提取的情况差别的分析------------------------------9 五、结论、政策建议及研究局限-----------------------------------------------10（一）研究结论---------------------------------------------------------------------------------------------10 （二）对策建议---------------------------------------------------------------------------------------------11 (三)研究局限性--------------------------------------------------------------------------------------------12 六、参考文献---------------------------------------------------------------14 致谢-----------------------------------------------------------------------15