我国上市公司资产减值准备信息的分析
关键词 资产减值；经济因素；盈余管理 Title Research on Assets Impairment of Listed
Companies in China
Abstract
On February 15, 2006, the Ministry of Finance announced new Accounting Standards
for Business Enterprises. At that time, the depreciation compares of the old standards
had a bigger improvement.
Based on the theory of basic accounting impairment of assets, combined with review of
literature, this paper studies the impact factors for asset impairment. It uses the relevant
data of the Shanghai A-share listed companies to analysis the relationship between the
impairment of assets and economic factors and earnings management. It takes
descriptive statistics, correlation analysis and regression analysis.
The results of the analysis reflect the company’s operating condition. At the same time,
it can help to turn losses into profits. So, the investors should be cautious in the use of
relevant date for decisions. And the Commission is necessary to improve the index
system to reduce the motivation of earnings management.
Keywords Asset impairment； Economic factors； earnings management
目录
1 引言. 1
1.1 问题的提出 . 1
1.2 研究意义 . 1
1.3 本文思路 . 1
2 相关理论综述. 4
2.1 资产减值准备相关概念 . 4
2.2 国外文献综述 . 5
2.3 国内文献综述 . 7
3 计提资产减值准备的影响因素. 9
3.1 资产减值的理论起点—决策有用观 . 9
3.2 资产减值与经济因素 10
3.3 资产减值与盈余管理 11
4 我国上市公司资产减值准备实证分析 13
4.1 数据来源和样本设计 14
4.2 模型与变量定义 14
4.3 描述性统计 15
4.4 变量相关性分析 16
4.5 回归分析 17
5 结论 18
5.1 总结和评价 18
5.2 研究启示和展望 18
5.3 本文的局限和不足 19
致 谢. 20
参 考 文 献 21
1 引言
1.1 问题的提出
资产减值准备计提是近年来学术界和实务界关注的一个热点。资产减值准
备计提的政策背景要追溯到 2000年。2000 年底，财政部颁布的《企业会计制
度》规定了资产减值的概念。在原有的四项准则变成了八项准则的计提，同时
允许资产减值的转回。虽然这个政策出台的初衷是为了挤出上市公司财务报告
中的资产泡沫，但是上市公司却更多的选择了利用资产减值准备计提来操纵利
下一篇：上市公司内部控制研究+文献综述