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论文编号：	1253
作者编号：	2120071943
上传时间：	2009/6/12 9:55:21
中文题目：	上市公司长期资产减值的价值相关
英文题目：	The Value-Relevance Research o
指导老师：	李姝
中文关键字：	长期资产减值;价值相关性;新会计
英文关键字：	Impairment of long-term assets
中文摘要：	2006年2月15日财政部颁布了《企业会计准则第8号：资产减值》，引起了人们广泛的关注，准则中要求长期资产减值准备一经计提，以后不能转回，这与IASB和FASB对资产减值的规定明显不同。美国会计准则委员会（FASB） 禁止转回以前确认的减值损失，包括长期资产减值损失；而国际会计准则（IAS36）中要求，企业在前一次确认资产减值损失以后，在计算资产的可收回价值中所使用的估计发生改变时，可以转回以前年度已确认的资产减值损失。本文就是基于这样的背景，对资产减值的价值相关性进行了研究。 长期资产减值损失的性质及其可否转回，一直受到会计实务人员、准则制定者、审计师以及监管者的广泛争论。近年来我国上市公司资产减值已成为其盈余管理的主要工具之一，引起了监管部门的密切关注。无论是FASB、IASB还是我国财政部颁布的会计准则中对于资产减值的规定，目的都是在于进一步体现会计的稳健性原则，更真实地反映资产价值，增强会计信息的价值相关性。本文所研究的目的就是，检验新会计准则对资产减值的规定是否增强了会计信息的价值相关性。 文章首先回顾了国内外学者在资产减值和会计信息价值相关性方面的研究成果，然后对资产减值会计、价值相关性以及国内外关于资产减值实务操作区别的理论分析，最后采用多元线性回归分析法以及成对样本的非参数检验，对长期资产减值准备的计提与转回进行实证分析。研究结果表明，从整体上看，在新会计准则的规定下，上市公司计提长期减值准备后增强了会计信息的价值相关性，计提的长期减值准备数据本身具有增量价值相关性，而且，新会计准则的规定使得公司利用长期资产减值进行盈余管理的动机弱于短期资产减值准备，同时，研究还发现执行新会计准则的2007年度的会计信息对投资者的决策更有用，计提的长期资产减值准备价值相关性显著高于执行旧会计准则的2006年度，这为2007 年1 月1 日起实施的《企业会计准则第8 号——资产减值》中规定的关于已计提的长期减值准备不可转回的会计准则变革提供了实证支持。
英文摘要：	Ministry of Finance issued the “Accounting Standard for Business Enterprises No.8: Impairment of Assets” on February 15th 2006, which has aroused widespread concern. Criteria laid down, once the provision for impairment of long-term assets, are not allowed back to the future. This is obviously different from IASB and FASB provisions for impairment of assets. FASB states that "the prohibition of back impairment of assets previously recognized, including impairment losses of long-term assets”. IAS36 requests, when in the calculation of the recoverable value of assets used in the estimates change, the enterprise can transfer back the loss of the asset impairment. Based on such the background, the value of assets related impairment is studied. The nature of impairment of long-term assets, as well as the possibility of back, has been subject to accounting practitioners, standard setters, and auditors, as well as the regulator. In recent years, Impairment of Assets of China's listed companies has become one of the main tools for earnings management, which led to the close attention of regulators. Both the FAS, IAS and issued by the Ministry of Finance of China's accounting standards in the provisions for asset impairment, the goal is to embody the principle of stability, but also a true reflection of the value of the assets, and enhance the value of accounting information related to each other. The objectives of the study in this paper is to test the new accounting standards for impairment of assets requirements of the enhanced value of accounting information related to each other. The article first reviews the domestic and foreign scholars' studies in the areas of impairment of assets and the value relevance of accounting information and analysis of relevant aspects of the theory, then uses multiple linear regression analysis of long-term assets for impairment on an empirical analysis. The results show that by the new accounting standards, a listed company's provision for impairment of long-term assets do have value relevance. And the accounting information implemented of the new accounting standards makes investors feel more useful and more valuable relationship. This article's findings provide empirical support for the provisions of the new accounting standards- once the provision for impairment of long-term assets, are not allowed back to the future.
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