上市公司利用资产减值进行盈余管理行为的研究——以精功科技为例

人们对于会计知识的了解大多是由资产开始的。如果企业管理者出于某些目的利用资产的虚实盈亏来实现虚增利润，这会极大的影响企业财务信息的准确性，损害投资者和债权人等多方主体的合法权益。当前，我国会计行业的从业人员数量众多，但是整体素质参差不齐，对于同一资产的判断也并不一致。而且还有部分企业为获取更多的利益，利用公允价值的不确定性来增加企业利润。这是会计信息监管领域的一大难题，也是我们必须要思考和面对的一大问题。市场环境的日益复杂化，要求企业有更好的发展才能生存下来，除了主营的市场还要兼顾投资者和有关监管部门。财务指标是一个重要的信息传递途径和衡量指标，而资产减值为企业进行盈余管理提供了一定空间。本文利用案例分析法对企业利用资产减值来进行盈余管理的动机进行分析，明确资产减值对于企业盈余管理的影响。以精功科技为例，分析精功科技利用资产减值进行盈余管理行为，为企业的规范资产减值计提出参考建议。

关键词：资产减值盈余管理公允价值

I

Abstract

All along, the accounting knowledge we come into contact with starts with assets. However, the impairment of assets plays an important role in the assets of an enterprise. It can avoid the false increase of profits through the false increase of assets, ensure the authenticity of financial information, and provide more credible and higher quality accounting information to investors, creditors and national macro-management institutions. At present, because of the large number of Accountants in our country, but their uneven quality, it is sometimes difficult for them to make accurate judgments about the same assets. Certainly, in order to safeguard their own interests, some enterprises will skillfully use the uncertainty of fair value to seek their interests. At present, this situation is a difficult problem in the field of accounting information supervision. In the current complex market environment, enterprises can survive only if they have better development. In addition to the main market, they should also take into account investors and relevant regulatory authorities. Financial indicators are an important means of information transmission and measurement indicators, and impairment of assets provides a certain space for enterprises to carry out earnings management. This paper briefly describes the motivation and method of earnings management through asset impairment through case analysis, and studies the overall impact of current asset impairment criteria on earnings management. Taking JingGong Science and Technology as an example, this paper analyses the earnings management behavior of JingGong Science and Technology by using asset impairment, and puts forward some suggestions for enterprises to standardize asset impairment.

Key words: asset impairment earnings management fair value

II

目录

摘要 ............................................................................................. 错误!未定义书签。Abstract ........................................................................................................................ II 绪论 . (1)

1 资产减值的相关理论 (2)

1.1 资产减值的概念 (2)

1.2 资产减值的理论基础 (2)

1.2.1 决策有用观 (2)

1.2.2 稳健性原则 (3)

1.2.3 会计计量理论 (3)

1.2.4 实物资本保全理论 (3)

1.3 资产减值准则的演进 (3)

1.3.1 国外资产减值会计的发展 (3)

1.3.2 国内资产减值准则的发展 (4)

2 盈余管理的相关理论 (6)

2.1 盈余管理的概念 (6)

2.2 盈余管理的动机 (6)

2.3 盈余管理的手段 (7)

2.3.1 借助会计政策或会计估计变更 (7)

2.3.2 通过关联方交易来展开盈余管理 (7)

2.3.3 通过资产减值计提及转回展开盈余管理 (7)

3 现行资产减值准则对盈余管理行为的影响 (9)

3.1 现行资产减值准则对盈余管理的制约 (9)

3.2 现行资产减值准则下盈余管理仍存在空间 (9)

4 精功科技资产减值盈余管理案例分析 (11)

4.1 公司简介 (11)

III

4.2 案例情况 (11)

4.3 分析建议 (13)

4.3.1 制定行业资产减值标准 (13)

4.3.2 完善已有上市制度标准 (13)

4.3.3 提高社会审计监督的质量 (14)

4.3.4 细化企业会计准则 (14)

5 规范资产减值准备计提建议 (16)

5.1 提高会计从业人员职业素质 (16)

5.2 完善发展信息市场和价格市场 (16)

5.3 完善健全内部控制制度 (16)

5.4 加强和完善外部监管 (16)

结论 (18)

参考文献 (20)

IV