| 资产减值准则变化与上市公司盈余管理的研究 |
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| 引用本文： | 金国英.资产减值准则变化与上市公司盈余管理的研究[J].江苏经贸职业技术学院学报,2011(2). |
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| 作者姓名： | 金国英 |
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| 作者单位： | 广东省财经职业技术学校,广东,广州,528231 |
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| 摘 要： | 我国2006年2月颁布的会计准则体系中,"资产减值损失一经计提,在以后会计期间不得转回"这一规定,在专业理论界和实务界引起了广泛的关注和评论,不少学者认为其将对上市公司的业绩和资产管理产生重大影响,特别是在降低企业利用减值准备进行盈余操控的空间方面。实践中新资产减值会计政策对上市公司盈余管理行为的遏制作用、作用程度等,有待进一步分析。
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| 关 键 词： | 资产减值 盈余管理 会计准则 |
Study of Asset Impairment Accounting Practice Change and Earnings Management of Listed Companies |
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| Authors: | JIN Guo-ying |
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| Institution: | JIN Guo-ying(Guangdong Finance and Economics Vocational Technology School,Guangzhou 528231,Guangdong,China) |
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| Abstract: | In the new system of accounting standards published by China in February 2006,the provision ——"the asset impairment reversal is prohibit once the provision was made for the asset impairment",has caused public concern and comments in the professional theory horizon and practical horizon.Many scholars consider that this provision has a significant impact on the management of listed companies' earnings and assets,especially on the creative accounting by manipulating the asset impairment.In fact,has the new asset impairment accounting practice really restrained the manipulation of earning management? What extent? and so on,all these questions need further practical examination and theory analysis. |
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| Keywords: | asset impairment earnings management accounting standards |
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