资产减值与上市公司盈余管理的探讨

Study on Assets Depreciation and Earnings Management in Public Companies

上市公司计提的资产减值具有一定的自由度,而这自主权却被许多上市公司广泛使用以达到盈余管理的目的.在当今上市企业新减值准则的背景下,具体阐述资产减值与盈余管理的关联性,并对上市公司盈余管理的动机、资产减值的盈余手段和成因进行深入剖析,进而提出了完善上市公司盈余管理的对策与建议.

The listed companies has certain degree of freedom to account asset impairment, which is widely used by many listed companies to achieve the purpose of earnings management. Under the background of the new depreciation criterion of listed company, this paper research the specific relevance of asset impairment and earnings management. Then we analyze the motivation of earnings management of listed companies, and why and how to account asset impairment for the purpose to make earnings. Finally, this paper suggests the countermeasures to perfect the listed company earnings management.