资产减值准备对上市公司盈余管理影响

The Impact of Asset Impairment Provision on Earnings Management of Listed Companies

为避免上市公司利用资产减值准备计提以及转回进行盈余大清洗,2007年颁布实施了新会计准则,准则规定长期资产计提减值准备不允许转回,而企业短期资产计提减值准备可以转回。本文以此为切入点,分析了上市公司利用短期资产计提减值并转回操纵利润的现象,并结合上市公司管理并从会计准则制定细化行业准则、企业内部控制、会计人员素质等角度对上市公司资产减值准备盈余管理提供建议参考。

In order to prevent listed companies using the provision for impairment of assets and the reversal to clean up their earnings,a new accounting standard was issued and implemented in 2007,which stipulates that the provision for impairment of long-term assets is not allowed to be reversed,while the provision for impairment of short-term assets of enterprises can be reversed.Based on this point,this paper analyzes the phenomenon that listed companies use short-term assets to accrue impairment and turn back to manipulate profits,and provides suggestions and references for the earnings management of listed companies'assets devaluation reserves from the perspectives of accounting standards formulation and refinement of industry standards,internal control of enterprises,quality of accounting personnel,etc.