上市公司资产减值准备转回与盈余管理研究(范本).docVIP

上市公司资产减值?准备转回与盈余管?理研究 上市公司?资产减值准备转回?与盈余管理研究 ? 盈余?管理 新会计准则? 资产减值转回 ? Release? of Impa?irment A?lloanes ?on Earni?ng Manag?ement A?bstrat ?In the a?rea of a?ounting ?theor, t?here are? alread ?a large ?number o?f litera?ture and? researh?es about? earning? managem?ent, inl?uding so?me lassi? theorie?s and pa?tterns. ?The main? ontent ?overs th?e motive? and aus?e of ear?ning man?agement,? ho to e?valuate ?earning ?manageme?nt and i?ts objet?ive and ?method. ?M paper ?ill fous? on 《201?X Aounti?ng Stand?ard NO.8?The Impa?irment o?f Asset》?hih is a?ppeared ?at 200 ? 6. I i?nvestiga?ted that? the rul?e of imp?airment ?ant be s?ith bak ?ill ho t?o effet ?the pans? behavio?r of ear?ning man?agement.? The pa?per expl?ained ea?rning ma?nagement?s meanin?g first.? I found? some or?poration? via rel?ease the? impairm?ent allo?anes to ?manage t?he profi?t. After? investi?gate, I ?think th?at the r?eason of? pans be?havior o?f earnin?g manage?ment is ?evade pu?nish. Wh?at is th?e differ?ent bete?en the n?e aounti?ng stand?ard and ?old aoun?ting sta?ndard at? impairm?ent of a?sset? Ca?n the ne? impairm?ent asse?t standa?rd restr?ain the ?behavior? of earn?ing mana?gement? ?I analze?d the da?tes of P?L sheet ?hih is p?romulgat?ed befor?e 22 Apr?il. At l?ast, I g?ive the ?anser th?at pans ?behavior? of earn?ing mana?gement i?s reall ?exist an?d ne ass?et impai?rment st?andard a?n restra?in these? behavio?r a erta?in exten?t. Ke o?rds: ear?ning man?agement,? ne aoun?ting sta?ndard, r?elease o?f Impair?ment all?oanes ? 1、序言 ?现今，中国的证券?资本市场呈现出1?派繁荣景象。在上?交所、深交所的上?市公司数量逐年大?增。企业的发展走?出了原先的闭门造?车，而是纷纷倾向?于1个圈钱为王的?时代。今天你分到?蛋糕了吗成了企业?家们见面的招呼语?。将企业做大做强?，上市成了1条必?经之路。而上市的?名额在中国又是1?项稀缺资源，衡量?是否能获得这个资?格的1系列指标中?最关键的是利润，?也可以称之???盈余?。可以说，企业家?的本质都是利润追?逐者，谁能掌控利?润高低，谁就拥有?了笑傲市场的资本?。于是，从上世纪?810年代以来，?盈余管理1词逐渐?走红，至今仍余温?不减。 这方面?的探讨相当有必要?。有部分人士认为?盈余管理是中性的?，它们合情合理，?完全在规则内跳舞?，因此通过盈余管?理获得的利益也是?正当的。对于这种?盈余中性论，我的?看法截然相反。这?种行为所受益的是?企业盈余管理当局?，比如经理、大股?东，而受害者往往?为底层雇员、中小?股东和政府。因为?企业所有权与经营?权的分离，使财务?报告的提供者和使?