资产减值视角下高新企业盈余管理问题研究——以A公司为例

利用资产减值操控利润是企业实现盈余管理目的的常用手段,高新企业由于其高产品附加值、企业超常规发展、无形资产数额大等特点,使其更容易通过资产减值进行灵活的盈余管理。文章将结合高新企业行业特点,通过全部应计利润模型与均值回复应计利润模型对A公司盈余管理问题进行研究。最后,结合行业发展现状与案例分析结论,从会计及企业运营的角度对资产减值和盈余管理提出一些自己的建议。

Manipulation of profit by assets impairment is a common means for enterprises to achieve the purpose of earnings management.High-tech enterprises,due to their high added value of products,unconventional development of enterprises and large amount of intangible assets,are more likely to conduct flexible earnings management through assets impairment.Based on the industry characteristics of high-tech enterprises,this paper will study the earnings management of Company A through the model of all accruals and the model of mean reversion accruals.Finally,combined with the industry development status and case analysis conclusion,some suggestions on asset impairment and earnings management are put forward from the perspective of accounting and enterprise operation.