计税折旧政策下的盈余管理——基于2014年会计政策变更的初步检验  

Earnings Management Under Accelerated Depreciation Tax Policy and Initial Test of Acounting Policy Adjustments in 2014

作　　者：陈秧秧[1] 

机构地区：[1]华东政法大学国际金融法律学院,上海201620

出　　处：《证券市场导报》2016年第6期42-48,共7页Securities Market Herald

基　　金：教育部人文社会科学研究青年基金项目(11YJC790022)阶段性研究成果

摘　　要：2014年固定资产加速折旧税收新政为企业实施盈余管理带来机会。A股市场出现相对密集的会计政策同步调整,主流年限平均法变更为加速折旧方式。这与此前折旧政策变更几乎一致地延长使用年限、摊薄费用从而提升业绩的情况形成鲜明反差。本文以A股市场折旧会计政策变更公告为线索,发现计税折旧新政下企业调低当期业绩、"储蓄"未来期间盈余的证据。针对此,本文提出增强会计政策变更核查、改进信息披露内涵以及严处业绩操控个案的监管建议。Accelerated depreciation tax policy in 2014 brings an opportunity for enterprises to manage reporting earning. Adjustments for accounting policy concentrated in A-share market simultaneously with tax policy enforcement, changing from straight-line method to various accelerated depreciation ways. It＇s abnormal when compared to the usual practice of lengthening depreciable years to dilute periodic expenses. We do find 12 corporate statements during the recent half-year time period and analyze the appropriateness and compliance of such changes. Evidence of earnings management even manipulation is present. Regulators should improve the effectiveness of disclosure and intensify the verification of accounting policy changing. And individual entities should be penalized for their fraudulent pratcices.

关 键 词：加速折旧 税收政策 会计变更 盈余管理 

分 类 号：F830.9[经济管理—金融学]