新会计准则、公司治理与减值计提行为——来自中国证券市场的经验证据

New Accounting Standard,Corporate Governance and Impairment Calculation and Collection

中国2006年颁布的资产减值会计准则对上市公司2006年资产减值计提行为有很大影响,众多上市公司在2006年都大幅度转回以前年度计提的资产减值准备,这说明这种非正常行为普遍存在。研究分析这种非正常行为的公司特征及公司治理因素和这种非正常行为之间存在的相关关系,可以为优化中国国有控股上市公司的产权结构与改善上市公司内部治理提供依据。

The accounting standards concerning impairment of asset issued in 2006 in China generates great effects on the calculation and collection of impairment of asset in listed companies in 2006. A large number of listed companies reverse to the impairment reserve of assets calculated and collected during previous years, which means that such abnormal behaviors are widespread. The research on the relationship between the features and governance factors of the companies and their abnormal behaviors can provide foundation for the optimization of the property right structure of China＇s state-controlled listed companies and for the improvement of the internal governance of listed companies.