上市公司长期资产减值动因实证研究  

Positive Research on Motivation Factors of Listed Companies' Long-lived Asset Impairments

作　　者：祝焰[1] 顾伟敏[1] 

机构地区：[1]华中科技大学管理学院,湖北武汉430074

出　　处：《武汉大学学报（哲学社会科学版）》2007年第5期636-641,共6页Wuhan University Journal：Philosophy & Social Science

基　　金：国家社会科学基金(06BJY015);湖北省社会科学基金(2005058)

摘　　要：长期资产与短期资产相比,由于其使用期限长,公允价值难以计量,一旦发生减损,会对资产的账面价值和会计收益产生巨大影响。为提高会计信息的有用性,财政部制定资产减值会计政策,力求真实反映企业资产的质量。《企业会计制度》实施以后,上市公司长期资产减值情况如何,计提时受到哪些因素的影响,是否存在盈余操纵的现象,是本文的研究重点。研究结果表明公司规模、负债率、主营业务收入增长、首次亏损和审计意见在上市公司长期资产的减值行为中影响显著,并通过对2002、2003两年发生首次亏损公司第二年行为的后续研究,发现上市公司在首次亏损年度倾向于计提更多的长期资产减值,存有在以后年度进行"巨额冲销"以实现盈利的动机。Compared with the short-term assets, long-lived assets are employed longer and it is more difficult to decide their fair value, so once there is impairment it would have great impact on the book value of assets and accounting earnings. Ministry of Finance has formulated a series of accounting standards on impairment of assets, so that the quality of the enterprise assets can be truly reflected, thus, the effectiveness of accounting information will be improved. ＂Accounting Standard for Business Enterprises＂ sets out the long-lived asset＇s impairment standard. So how the standard has been carried out, what factors influence the behavior of Chinese listed companies writing down the long-lived assets and are there any manipulations？ These issues are just what this thesis focus on. The results show that the company＇s scale, debt-equity ratios, the business income growth, first loss and the auditor＇s opinion are statistic positive significant in impairment of long-lived assets. On the study of the follow-up year situation in companies which were loss first time through year 2002 and 2003, the listed companies would recognize more impairment at their first loss year and use ＂big bath＂ to make up the deficits and get surpluses.

关 键 词：长期资产减值 动因 盈余操纵 

分 类 号：F234.4[经济管理—会计学]