上市公司利用减值准备进行盈余管理的实证研究--以吉林省上市公司为例

上市公司于2001年1月1日起开始执行新的企业会计制度,新的会计制度与原会计制度相比最显著的变化就是在原来四项资产减值准备计提的基础上又增加四项减值准备。这八项减值准备的计提,充分体现了谨慎性原则对历史成本原则的修正,目的是为了挤出上市公司资产中的水分,保护所有者和债权人的利益,从而化解其投资风险。通过对吉林省上市公司八项资产减值准备计提情况的分析,可以反映出吉林省上市公司利用减值准备进行盈余管理的实际情况。

Research on the Listed Companies' Earnings Management by Means of Depreciation--Takes the Example of Listed Companies in Jilin Province.

Since Jan,1st,2001,listed companies have begun to adopt an enterprise accounting system.The most obvious difference between the new and old accounting system is that four new reserves for depreciation have been added to the new system on the basis of withholding the original four reserves for assets depreciation.The eight reserves for depreciation reflect the revision of the historical cost accounting principle according to the prudence principle.Its aim is to know well about the assets of the listed companies,to protect the interests of the owners and creditors so as to demolish the investment risks.The research on the withholding of the eight reserves for assets depreciation of listed companies in Jilin Province reflects the actual situations of the listed companies to make use of reserves for assets depreciation.