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中国资产减值会计准则变迁与公司盈余管理研究
摘要
资产减值与盈余管理问题,无论是在海外,还是在国内;无论是会计理论界,还是会计实务界,一直以来都是备受争议和研究的热点问题。2006年2月15日财政部发布了包括1项基本准则和38项具体准则在内的一整套新的企业会计准则,其中《企业会计准则第8号——资产减值》的颁布和实施立即引起了会计理论界和实务界广泛的关注和争议,因为新的资产减值准则明确规定“资产减值损失一经确认,在以后会计期间不得转回”。我国很多学者就对此规定对上市公司进行盈余管理行为的影响进行了实证研究,并得出了不同的结论。本文就以我国资产减值会计准则的变迁为背景,对上市公司利用资产减值会计准则进行盈余管理行为进行初步研究,考察中国新资产减值会计准则我国上市公司利用其进行利润操纵的影响及其行为,并结合我国实际提出相关的建议。
关键词:会计准则,资产减值,盈余管理
On China’s Assets Devaluation Accounting Standards Change with the pany Earnings Management Problems
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ABSTRACT
The issue of asset write-offs and earnings management has always been heat discussion which is suspected and studied, no matter at home or at abroad, in accounting theory or accounting practice. On February 15th, 2006 the ministry of finance issued including one principle and 38 specific standards set in the new accounting standards for business enterprises, including accounting standards for Enterprises No. 8 Asset Write-offs. And immediate caused the accounting theory and practice and extensive attention. Because the new assets devaluation standard stipulates “loss of asset impairment is, in the later period shall not return”. Many Chinese scholars have provisions on panies’ earnings management behavior of empirical research, and draw different conclusions. Based on the assets devaluation accounting standards as the background, the change of panies use assets devaluation accounting standards on earnings management behavior, the preliminary research new assets devaluation accounting criteria panies used its profits and manipulated behavior with the reality of our country, and puts forward related suggestions.
Key words: Accounting standards, Asset write-offs, Earnings management
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一、绪论 1
二、资产减值准则变迁回顾 3
(一)萌发时期 3
(二)初步形成时期 3
(三)全面运用