导　　师： 刘中华

学科专业： 120201

授予学位： 硕士

作　　者： ;

机构地区： 广东外语外贸大学

摘　　要： 计提资产减值的初衷是为了剔除企业资产中的不合格成分,更加真实的反映资产的实际价值。但近年来大量研究表明,各项资产减值会计政策颁布实施以来,与其价值相关性要求的初衷相违背,变成了上市公司操纵利润的有力手段。而贯彻会计稳健性就成为了利润操控的庇护伞。不可否认稳健性在一定程度上保证了会计信息的质量,这也是近年来我国加强对稳健性的运用的原因,但随着我国资本市场发展壮大,会计目标由受托责任观向决策有用观转变,稳健性自身的矛盾和局限性越来越明显。因此,在06年颁布的新准则当中,就显示了弱化稳健性要求的趋势,这可由新资产减值准备准则的变化看出。本文的研究目的就是检验弱化了稳健性要求的新资产减值准则,其实施是否降低了上市公司的会计稳健性,以及这种弱化是否能有效抑制企业滥用稳健性进行盈余操控的行为。 基于以上思路,本文选取2003年至2007年的沪深A股公司作为样本,选定以损益表为基础的Basu模型来验证新准则颁布实施以来我国上市公司会计稳健性的变化。而后以Felham的低估净资产模型为基础构建稳健性——减值比例关系模型,验证会计稳健性与资产减值的相互关系,最后通过样本公司各年的资产减值计提情况统计分析,阐明了新资产减值准则影响会计稳健性的具体原因所在。 本文的研究结果表明:1.新准则颁布实施以后,我国上市公司存在会计稳健性,但相比旧准则时期,稳健性程度下降;2.新准则颁布实施后,资产减值对会计稳健性的影响增大,表明新资产减值准备准则的颁布实施是影响会计稳健性下降的重要因素;3.新资产减值准则的颁布实施在一定程度上限制了企业长期资产减值准备的计提,对企业利用减值准备操控利润有一定的节制作用,但研究结果同时显示,在利用固定资产、无形资产和在建工程等长期资产进行盈余管理的手段被限制后,上市公司更倾向于计提短期资产减值准备,即新资产减值准备依然为盈余管理留下了空间。 The original intention of provision for impairment of assets is to remove the bad components in the assets of enterprise,which reflects the real value of assets more realistic.However,a large number of studies in recent years show that the policies on impairment of assets have become a powerful tool for listed company to manipulate profits.The implementation of accounting conservatism becomes the protection of the profit control.We can't denied that to some extent accounting conservatism guarantee the quality of accounting information.But with the development of domastic capital market,the accounting target shifts from delegation-duties view to decision-usefulness view.The contradictions and limitations of accounting conservatism seems more and more obvious.Consequently,the new accounting standards issued in 2006 shows the trend of weakening accounting conservatism,especially the new asset impairment standands.The aim of this essay is to test how the implementation of the new assets impairment standards will affect the accounting conservatism. Based on the above ideas,taking the Shanghai and Shenzhen A-share companies from 2003 to 2007as the sample,the essay selected the Basu model to verify the changes in accounting conservatism of listed companies in China during this 5 year. Then build the accounting conservatism- impairment proportion relationship model based on Felham net assets underestimation model,in order to verify the relationship between impairment of assets and accounting conservatism.Finally try to illustrate how the accounting standards of the assets impairment affect accounting conservatism in statistical method. The results of this essay states:firstly there still exist accounting conservatism after the new accounting standards implement.But compared with the old accounting standards,it declined.Secondly the implement of new accounting standards of assets impairment do affects accounting conservatism more deeply and caused the decline of it.Thirdly the implement of new accounting standards limits the long-term asset impairment provision to some extent.But meanwhile,short-term asset impairment provision arised,which means that the new impairment of assets still leaves the space for the earnings management.

关 键 词： 新准则 资产减值 会计稳健性

分 类 号： [F275]

领　　域： [经济管理] [经济管理]