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资产简直准备的计提和转回一直是中国上市公司进行盈余管理的重要手段。2006年初,我国财政部颁布了新会计准则,并于2007年1月1日起开始实施。新的资产减值准则扩大了资产减值准则的适用范围,明确了资产减值确认的时间,对长期资产减值损失的转回也作了新的规定。同时,提出了资产组和总部资产的概念,引入了公允价值的概念。本文通过对文献和案例的查找分析了新资产减值准则的变化和对上市公司盈余管理的影响。同时,针对发现的问题提出了对策建议。
The simple provisioning and transfer of assets has always been an important means of earnings management for Chinese listed companies. In early 2006, China’s Ministry of Finance promulgated the new accounting standards and started its implementation on January 1, 2007. The new asset impairment criteria have expanded the scope of application of the asset impairment standards, clarified the timing of the asset impairment recognition and made new provisions on the reversal of impairment losses on long-term assets. At the same time, the concept of asset group and headquarters assets was proposed and the concept of fair value was introduced. This paper analyzes the changes of new asset impairment standards and the impact on the earnings management of listed companies through the search of documents and cases. At the same time, some countermeasures and suggestions are put forward for the problems discovered.