资产减值准则对企业会计盈余的影响——基于深交所2004～2005年年报数据的初步分析

亏损企业和扭亏企业有可能利用计提或转回减值准备对企业进行盈余管理。由于减值准备的存在,部分亏损企业利用计提大额减值准备对企业进行“大清洗”,为以后年度扭亏进行适度的准备;扭亏企业则可能利用减值准备的转回调增利润,实现盈利。2006年《企业会计准则第8号—资产减值》规定,资产减值损失一经确认,在以后的会计期间不得转回,这将对企业利用减值准备调节利润起到一定的遏制作用。但资产减值的会计判断仍可能成为今后企业进行盈余管理的重要手段之一,建议进一步明确可转回减值损失规定,加强对2006年年报的监督和管理。

The Influence of Assets Depreciation Standard on Accounting Surplus of Enterprises——A Tentative Analysis Based on the Data from the Annual Report of Shenzhen Bourse in 2004 to 2005

Loss-making and loss-reducing enterprises may use withdrawal or revolving depreciation reserves to make surplus management.Because of the existence of depreciation reserves,part of the loss-making enterprises use withdrawal large amount depreciation reserves to make "big laundry" to the enterprises in prepare for the loss-reducing in the following years;loss-reducing enterprises may use revolving increasing benefit of depreciation reserves to get profit.According to the Accounting Standards No.8-Assets Depreciation in 2006,after the confirmation of assets depreciation,it cannot be revolved in the following accounting period.This keeps the using of assets depreciation of enterprises to adjust its profit within limits.However,the judgment based on accounting on assets depreciation may still becomes one of the main methods to make surplus management for enterprises.The author suggests that we should further nail down the regulations on revolving depreciation loss,and strengthen the supervision and management of annual reports in 2006.