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在目前全球经济一体化的大时代背景下,资产减值事项成为每个企业都要经常面对的事项之一。对资产减值进行会计确认和处理成为世界会计理论和实务界的热点问题。2008年金融危机的爆发使得上市公司违背会计政策,滥用盈余管理,以达配股上市(IPO)、扭亏或操纵利润等目的的现象更加严重。从上市公司报表来看,资产减值准备已经成为上市公司利用会计政策和会计估计来操纵盈余的工具。缘此本文从金融危机下的企业利用资产减值准备操纵利润的行为进行讨论,找出新会计准则下资产减值准备存在的问题并为完善我国资产减值准备的会计处理提出建议。
In the current era of global economic integration, asset depreciation has become one of the issues that every company must face. The accounting confirmation and processing of asset impairment has become a hot topic in the world of accounting theory and practice. The outbreak of the financial crisis in 2008 made it more serious for listed companies to violate accounting policies and abuse earnings management to achieve IPOs, turn losses or manipulate profits. From the perspective of listed company reports, asset impairment preparations have become a tool for listed companies to use their accounting policies and accounting estimates to manipulate their earnings. For this reason, this article discusses the behavior of companies using asset depreciation reserves to manipulate profits under the financial crisis, finds out the problems existing in asset depreciation preparation under the new accounting standards, and provides suggestions for improving the accounting treatment of China’s asset impairment allowances.