资产减值与盈余管理问题的研究

摘    要

2007年1月1日起在上市公司率先实施的新会计准则中，资产减值准则变化较大，规定资产减值准备一经计提，在以后期间不得转回，此次举措重点在于加强对上市公司利用其进行盈余管理行为的抑制。会计准则的修改是否可以有效地抑制上市公司利用资产减值政策进行盈余管理？
本文介绍了资产减值的基本理论和制度背景及盈余管理的基本理论，并对国内外的资产减值准则进行了比较。同时，研究了资产减值与盈余管理之间的相关性，并以“南方证券”作为案例分析，提出了进一步完善资产减值政策的建议。

关键词  资产减值准备；转回；盈余管理；会计准则
Abstract

In the new Accounting Standards,which is implementing in listed companies firstly at January 2007，made major changes and improvements to the Asset Depreciation Policies.The new standard on<NO.8 Impairment of Asset>provides that the Impaired Assets was not allowed turn back once it was confirmed..The purpose of this action is to effectively restraint the listed companies of managing earings.How the confirmed and turn back of impaired assets has always been an important means of operating earnings? Whether new Accounting Standards can restraint listed companies of managing earings or not?
The paper introduces the basic theory of Asset Depreciation and system management background and the basic theory of Earing Management ,and moreover,compares the Asset Depreciation Polices at home and abroad .Meanwhile,to study the correlation between the Asset Depreciation and the e Earing Management,and “Nanfang Securities” as a study case,and put forward some advise of improving the Asset Depreciation Polices.
Key word  Impairment of Asset  Turn back  Earnings Management  Accounting Standards

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