资产减值与盈余管理——基于长期资产减值转回的实证研究

2006年2月15日《企业会计准则第8号：资产减值》的颁布，作为我国会计准则与国际会计准则的实质性差异之一，长期资产减值能否转回问题又成为人们瞩目的焦点。本文试图利用实证研究论证我国上市公司确实有利于资产减值转回（尤其是长期资产减值转回）进行盈余管理的行为，旨在为《资产减值》准则的制定与实施提供一些经验数据。同时重点关注上市公司2006年对于以前年度计提的长期资产减值准备的处理方式，以观测新准则的发布和实施对于上市公司的影响程度，以及是否的确出现了部分学者预言的“最后的疯狂”——上市公司资产减值转回的“赶集”现象。

Assets Impairment and Earnings Management——Empirical Study on Long-term Assets Impairment Return

In No.8： Assets Impairment, Enterprise＇s Accounting Criterion, issued on Feb 15, 2006, as one of the substantive differences, it becomes the world focus as to whether long-term assets impairment can be returned. The article tries to use empirical study to prove that assets impairment （esp. long-term assets impairment） is beneficial for China＇s listed companies to make earnings management. The article hopes to give some empirical data for the establishment and enforcement of Principles of Assets Impairment. Meanwhile, in order to observe new criterion＇s influence on listed companies and to prove if final crazy-the market-rush of return of long-term assets impairment of listed companies exists, predicted by some scholars, the article concerns that listed companies＇ methods for drawing long-term assets impairment before 2006.