盈余管理视角下资产减值准则完善研究

Study on Improvement of Asset Impairment Criterion from Perspective of Earnings Management

在国内企业界,利用资产减值进行盈余管理己经成为一种无需言说的默契事项,采取非常规手段利用减值准备进行盈余管理,来达到所谓的利益最大化,这显然不是我们希望看到的。资产减值准则的初衷是为了提高企业对外提供的会计信息的质量,随着经济发展形势的日益复杂以及全球金融市场的持续波动,影响资产减值的因素也在不断增多,令监管部门的工作越来越难。由于资产减值准则不甚完善,给盈余管理行为留下一定的操作空间,也使得公司在盈余管理上可以大做文章。本文基于盈余管理视角来研究我国资产减值准则完善的措施,主要通过研究我国现行资产减值准则对盈余管理的影响,找出我国现行资产减值准则的不足,根据我国资产减值准则的演变路径,汲取过去的经验,找出完善资产减值准则的措施。

In the domestic business circle,the use of asset impairment for earnings management has become a kind of tacit understanding without narration.Taking the unconventional means using the impairment loss of earnings management to achieve the so-called benefit maximization is not what we want to see.Asset impairment standard is designed to improve the quality of accounting information provided by foreign enterprises.With the increasing complex of the economic development and continuous fluctuations in global financial markets,the influencing factors of asset impairment have been increasing;regulatory supervision work has become more difficult.Because the asset impairment criterion is not perfect,it leaves some room for the operation of earnings management,which also makes it possible for the company to make a big deal in earnings management.From perspective of earnings management,the article discusses measures to improve asset impairment criteria in China,mainly by studying the current asset impairment standards impact on earnings management,points out the insufficiencies of current asset impairment criteria in China,according to the evolution path of asset impairment criteria in China,learns from past experience,finds out the measures of perfecting asset impairment criteria.