我国资产减值会计准则对上市公司盈余管理的影响.doc

摘要：2006年我国会计准则颁布后，有关资产减值的内容发生了很大的变化，资产减值准则具有两面性，合理的使用可以有效提高会计信息的质量，不合理的使用则会成为企业进行盈余管理的手段，降低会计信息的可靠性和相关性，进而误导会计信息的使用者对上市公司财务状况做出错误的判断。2006年资产减值准则实施后，其对我国上市公司盈余管理的影响引起了业界的热切关注。

　　　本文以2006年会计准则作为研究背景，以土木工程建筑行业上市公司作为研究样本，分析上市公司利用资产减值进行盈余管理的现状以及资产减值准则对我国上市公司盈余管理的影响。研究结果表明：2006年准则实施后，对我国上市公司的盈余管理行为具有显著的抑制作用，但我国上市公司利用资产减值进行盈余管理的行为依然存在。本文结合研究结果，提出了抑制我国上市公司利用资产减值会计准则进行盈余管理的相关建议，如完善会计准则和会计制度，提高会计人员的职业能力，加强资产减值相关信息的披露，加强外部审计监督等。

关键词 资产减值；盈余管理；上市公司

Abstract：Issued accounting standards of China in 2006, great changes have taken place in the content of impairment of assets, asset impairment policy has two sides, reasonable using can effectively improve the quality of accounting information, improper using of it will become the means of earnings management of listed company, reduce the credibility and relevance of accounting information and mislead accounting information users making wrong judgment of listed company’s financial condition. Impairment of assets caused more attention on the impact of China's listed Company earnings management, after the implementation of the 2006.

　　　This thesis will be based on the 2006 accounting standards as the research background, the construction industry, civil engineering listed company as research sample, analyze the use of asset impairment for earnings management in listed company, as well as asset impairment accounting standards on the impact of China's listed company’s earnings management. Research results show that: in 2006, the implementation of the guidelines has a significant inhibitory effect on earnings management in China's listed Company, but the use of asset impairment for earnings management behavior still exists. Based on the research results, proposed to suppress China's listed Company suggestions related to earnings management using assets impairment accounting standards, such as perfecting accounting standards of accounting system, improve accounting personnel occupation ability, strengthen the impairment of assets and the disclosure of relevant information.

Keywords  Assets Impairment  Earnings Management  Listed Company