2018年中报减值处理特征及其建议——基于A股2017—2018年年的的中中报报、年报数据挖掘  

Characteristics and Suggestions of Impairment Processing in the 2018 Interim Report——Based on the A-share Interim Report of 2017—2018 and Data Mining of Annual Report

作　　者：秦志敏 孙晓萌 

机构地区：[1]东北财经大学会计学院/中国内部控制研究中心,大连116025 [2]东北财经大学国际商学院,大连116025

出　　处：《会计与控制评论》2019年第1期54-62,共9页Review of Accounting and Control

基　　金：部省共建项目:2018年上市公司财务报告分析(12118004).

摘　　要：财政部于2011年发布《企业会计准则——中期财务报告》,要求上市公司就其相关会计期间的报表等内容进行披露。与年报相比,中报的编制期间短、监管力度弱,而资产减值损失作为一个需要大量主观估计的科目,在中报的信息披露质量更是有待检验。本文通过对2017—2018年中报及2017年年报资产减值损失项目的数据挖掘,发现上市公司普遍存在利用中报进行阶段性盈余管理的行为;通过分析中报的减值处理特征及中报与年报减值处理差异背后的可能成因,对未来的监管提出了具有参考意义的对策建议。In 2011,the Ministry of Finance issued the"Accounting Standards for Business Enterprises-Interim Financial Report",requiring listed companies to disclose the statements of their relevant accounting periods,etc.In comparison with the annual report,the preparation period of the interim report is short and the supervision is weak.However,asset impairment losses are a subject that requires a large amount of subjective estimation,and the quality of information disclosure in the interim report is yet to be tested.Through the data mining of the 2017,2018 interim report and impairment loss items of 2017 annual report asset,this paper concludes that the listed companies generally use the interim report to conduct staged earnings management,analyze the characteristics of the interim reports impairment treatment and try to analyze it.The possible causes behind the difference in the handling of the impairment of the interim report and the annual report,and finally the cause of this,proposed countermeasures that may have reference significance for future supervision.

关 键 词：中期财务报告 资产减值 阶段性盈余管理 监管 

分 类 号：F275[经济管理—企业管理] F832.51[经济管理—国民经济]