基于盈余管理视角的资产减值会计变革效应研究  

A Study on the Effects of Accounting Reform of the Assets Devaluation from the Perspective of Earnings Management

作　　者：陈金龙[1] 戴五七[1] 

机构地区：[1]华侨大学工商管理学院,福建泉州362021

出　　处：《华侨大学学报（哲学社会科学版）》2011年第3期52-60,共9页Journal of Huaqiao University(Philosophy & Social Sciences)

基　　金：福建省高等学校新世纪优秀人才支持计划资助(07FJRC08);中央高校基本科研业务费(JB-SK1103)

摘　　要：以我国财政部2006颁布的新会计准则体系中的《企业会计准则第8号——资产减值》实施为背景,首先从理论层面阐述新资产减值会计的变革对于企业管理当局行为的影响,然后分析我国A股上市公司资产减值的历史趋势,并选用2005年和2007年深圳A股上市公司作为研究样本,通过单样本T检验和多元回归检验分析新资产减值会计准则实施的效应,进而得出结论:在新资产减值会计变革的影响下,企业管理当局倾向于减少利用资产减值准备,尤其是长期资产减值准备作为盈余管理的手段,同时并没有增加流动资产减值的应用;而且,上市公司计提资产减值准备的行为趋于理性,会更多地考虑经济因素,新的资产减值会计准则变革有着较好的正效应。On this background of implementing the Enterprises Accounting Regulation No. 8--Assets Devaluation of new accounting system, witch made by China＇s Ministry of Finance in 2006, we discussed the influences to the enterprise administration from the new changes of assets devaluation in theoretic field and analyzed the historical trend of assets devalua- tion on the A-share listed companies. Then we take the Shenzhen A-share listed companies from 2005 to 2007 as samples, through an analysis of a single sample T test and multi-regression testing, to analyze the effects of accounting regulation of assets devaluation in implementation. We get a conclusion： under the influence of implementation of the new accounting standards on asset impairment, the enterprise administrations tend to less use of asset impairment in reserve, especially the long-term assets impairment in reserve, witch does not increase the application of current assets impairment as a mean of earnings management. Moreover, corporate managements become more rational to the depreciation, and give more consideration to economic factors. In a word, the new change in the accounting standards of asset impairment has a positive effect.

关 键 词：资产减值 盈余管理 经济因素 新会计准则 

分 类 号：F234.3[经济管理—会计学]