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题名	中国上市公司长期资产减值实证研究; An Empirical Study of Chinese listed Companies for Impairment of long-term Assets
作者	刘春利
答辩日期	2011 ; 2011
导师	杜兴强
关键词	上市公司 Listed company 资产减值 Asset Impairment 影响因素 Influence Factor
英文摘要	近些年来，资产减值问题引起了各国会计界的广泛关注，各国会计准则制定机构及国际会计准则委员会等对资产减值问题进行了深入的研究，先后出台了资产减值会计准则，目的是为了规范会计实务行为，增强会计信息有用性。为了真实反映资产质量，本着谨慎性和真实性原则，我国财政部于1998年颁布了《股份有限公司会计制度》，规定境外上市公司、香港上市公司和境外发行外资股的公司，需对短期投资、应收账款、存货以及长期投资计提减值准备，简称“四项计提”。2000年12月29日，财政部发布《企业会计制度》要求企业计提的资产减值准备由四项扩大至八项，新增包括委托贷款减值准备、固定资产减值准备、在建工程减值准备和无形资产减值准备在内的四项计提，简称“八项计提”。但由于资产减值会计并不成熟，导致其在发展期间成为上市公司进行盈余管理的工具。2006年2月15日，财政部正式颁布了《企业会计准则第8号-资产减值》，是将原固定资产、无形资产以及长期股权投资的资产减值内容整合修改而成。与原各项减值准则从单项资产的实体使用价值方面认定是否发生减值相比，该准则更多从可变现净值角度确认是否发生减值，增加了可回收金额计量的操作性；同时，新准则规定资产损失一经确认，在以后期间不得转回，并对可回收金额的计量做了更加具体的指导；引入了资产组、资产组组合、总部资产等概念，我国现行资产减值准备都的计提都要求以单项资产为基础，但是在实务中，许多固定资产、无形资产都难以单独产生现金流，所以，新准则引入了资产组和总部资产的概念，对于不能独立产生现金流量的资产，规定应按照其所归属的资产组或资产组组合为基础进行减值测试，以计算减值损失。 新资产减值准则的规定，尤其是长期资产一旦计提减值，即使未来资产价值回升，以前年度的损失也不得转回的规定，从而改变了原准则可以转回的规定，这种改变是否会对上市公司财务报告产生重大影响，与新准则发布的前一年及颁布当年相比，新准则颁布实施后，资产减值的计提和转回是否会有较大变动，这是本文的研究对象之一；另外，公司计提减值准备的动机是什么，是经济因素还是盈余管理动机，这些因素在新减值准则实施前后对上市公司计提减值行为的影响有何不同，本文通过实证模型进行了验证。结果发现，资产减值准则实施前后，盈余管理动机和经济动机对上市公司的影响不同，新减值准则在一定程度上抑制了上市公司利用减值进行盈余管理的行为，但是这种行为依然存在，这就要求准则制定者进一步完善相关准则和制度，同时也提醒财务报告使用者对账面数据之外更深层次的原因进行关注和分析。; In recent years, the asset impairment issue has caused wide attention from the world. The accounting standard setting bodies of all countries and the international accounting committee have made deep discussion about the asset impairment issue. In order to standardize the accounting practice behavior and prompted the usefulness of accounting information, every country issue its own accounting standard for asset impairment. In order to truly reflect the assets quality, in line with prudence and authenticity principles, the Ministry of Finance of our country has established a series of asset depreciation of accounting policies since 1998, from two items to four items. But in the period of the development of impairment of assets, accounting policies on impairment of assets has been used as a tool to profit manipulation because of imperfect theory and practice. Ministry of finance of our country issued Accounting Standard for Business Enterprise No.8: Asset Impairment Accounting, which has been put into practice since 2007. The new No.8 CAS putting forward the requirement of impairment sign, specificating the procedure of assets impairment measurement, cancelling the reverse of the impairment of long term assets, in order to compressing the scope of earning management. Whether the new Asset Impairment Standards will achieve the goal of compressing the scope of earning management or not? Because the main changes of asset impairment standards is long-term assets, the short-term assets impairment didn’t change, so the observation of this article is only long-term assets. To answer the question mentioned about, I firstly contrast the statistical date of listed companies’ long-term assets between pre- and post-CAS No.8 regimes. Then I make a regression between the rates of long-term asset impairment and the incentives across the pre- and post-CAS No.8 regimes. From the empirical results, we can see that the influences of both incentives to long-term assets impairment are different between pre-CAS No.8 regime and post-CAS No.8 regimes. The new No.8 CAS suppresses listed companies use long-term assets impairment as a tool to manage their earnings in some extent. But these behaviors still exist. This requires standards setters consummate the relevant standards and systems. Also the financial report users pay attention to not only the book value but also the deep analysis.; 学位：管理学硕士; 院系专业：管理学院会计系_会计学; 学号：17520081151304
语种	zh_CN
出处	http://210.34.4.13:8080/lunwen/detail.asp?serial=30326
内容类型	学位论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/27930]
专题	管理学院－学位论文
推荐引用方式 GB/T 7714	刘春利. 中国上市公司长期资产减值实证研究, An Empirical Study of Chinese listed Companies for Impairment of long-term Assets[D]. 2011, 2011.

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