资产减值与利润操纵的实证分析

Empirical analysis:assets impairment and profit manipulation

针对资产减值准备对利润的影响,选取中国A股上市公司样本2006年至2008年资产减值准备应用情况进行实证分析,发现:资产减值准备应用呈逐年上升趋势,计提比例也呈上升趋势,且大比例计提资产减值准备呈现上升。上市公司利用资产减值准备政策进行利润操纵比较明显,建议改进资产减值准备的信息披露、设置合理的财务评价标准等制约企业利润操纵。研究结果对完善上市公司信息披露有参考价值。

In view of the existing situation that assets impairment has impacts on the profit,the article makes empirical analysis by choosing a sample of listed companies in China＇s A-share market from 2006 to 2008,and conclusions are drawn： The provision for the impairment shows an upward trend year by year,the accrual ratio is also on the rise,and the large accrual ratio of assets impairment is also rising,which shows that listed companies make use of assets impairment to manipulate profits.Relevant countermeasures are put forward.