上市公司利用资产减值准备进行盈余管理的原因探析

Incentive Analysis on Earnings Management by Assets Write-downs in Chinese Listed Corporations

近年来,有关实证会计研究结果表明,我国上市公司存在着大量的盈余管理行为,这严重影响了会计信息的真实可靠性,误导了信息使用者的经济决策。在盈余管理使用的多种手法中,资产减值会计又是目前上市公司通过巨额冲销和收益最大化实施盈余管理的最大法宝。资产减值会计之所以成为上市公司进行盈余管理的最主要手段,主要是由会计准则与会计制度的不完备性、会计本身的模糊性和灵活性、会计信息的不对称性、盈余管理的收益大于成本等原因所造成。

Recently, empirical researches have offered many evidences for earnings management in Chinese listed corporations,which has seriously influenced the reliability of accounting information and misled the decisions of information users. However,accounting for assets write-downs is one of the most popular means to ＂take bath＂ and maximize earnings, and the main reason lies inthe incomplete of accounting standards and systems, the flexibility and illegibility of accounting itself, the asymmetric of accountinginformation and so on.