长期资产减值转回的政策效应  

Policy Effects on Reversal of Long-term Assets Write-off

作　　者：祝焰[1] 赵红梅[1] 杨梅[1] 

机构地区：[1]华中科技大学管理学院

出　　处：《管理学报》2009年第3期390-395,共6页Chinese Journal of Management

基　　金：国家自然科学基金资助项目(70872035)

摘　　要：我国于2006年2月15日正式颁布了《资产减值》具体会计准则,其中规定长期资产减值损失一经确认,在以后会计期间不得转回。可以认为,减值不得转回尽管有理论观点支撑,但无不与盈余操纵有关。如果长期资产减值因盈余管理转回,那么2007年以后不得转回的政策规定,会迫使2005年和2006年减值转回比2004年显著增加。通过研究发现,尽管仅就2004年而言,在控制经济变量的情况下,动机变量中配股倾向和摘帽与减值转回显著正相关,说明长期资产减值的确因盈余管理动机而转回,但是与2004年相比,2005年和2006年动机变量中的配股倾向和摘帽影响并未增强,反而显著减弱。研究结果说明,减值不得转回的政策意义,并未促使减值转回操纵在2005年和2006年显露出来,长期资产减值盈余管理转回并未得到进一步证实。On February 15, 2006,China Ministry of Finance formally promulgated the Impairment of Assets accounting standard, which forbids the reversal of long-term assets write-off. The promulgation of this new standard provides us an opportunity to research on the problem about reversal of long-term asset write-off. Despite the theoretical viewpoints supporting, we believe the new standard is related to earning management. This paper focus on whether the reversal of long-term asset is the result of earning management. If so, the standard that forbids the reversal after 2007 will make the amount of the reversal in 2005 and 2006 to be greater than that in 2004 significantly. The study shows that, only in 2004, after controlling the economic variables, two motivation variables： allotment tendency and free from special treatment are significantly correlated with the reversal, which demonstrates that the reversal of long-term assets is a result of earning management. However, compared with 2004, the effect of allotment tendency and free from special treatment variables in 2005 and 2006 did not increased, but decreased significantly. The study shows that the standard that forbids the reversal doesn＇t make the motivation of earning management by the reversal of long-term assets writeoff to be confirmed.

关 键 词：长期资产 减值转回 动因 盈余操纵 

分 类 号：C931[经济管理—管理学]