內(nèi) 容 摘 要
2008年下半年，國(guó)內(nèi)經(jīng)濟(jì)受到全球金融危機(jī)的沖擊，眾多上市公司的業(yè)績(jī)受到了影響，這種影響一方面體現(xiàn)在了企業(yè)的主營(yíng)收入上，同時(shí)也體現(xiàn)在了巨額的資產(chǎn)減值損失上。因此，資產(chǎn)減值問題再次成為會(huì)計(jì)理論界和實(shí)務(wù)界關(guān)注的焦點(diǎn)。在金融危機(jī)的環(huán)境下如何完善準(zhǔn)則，合理計(jì)提資產(chǎn)減值，使之真實(shí)反映資產(chǎn)的價(jià)值，防范風(fēng)險(xiǎn)成為當(dāng)前亟待解決的問題。
本文將研究的重點(diǎn)放在存貨減值問題上，利用網(wǎng)絡(luò)數(shù)據(jù)庫(kù)收集了 2006-2008年上市公司的財(cái)務(wù)數(shù)據(jù)作為研究樣本，運(yùn)用規(guī)范分析、案例分析和實(shí)證分析的方法，研究了在國(guó)際金融危機(jī)的環(huán)境下，存貨減值的會(huì)計(jì)政策對(duì)上市公司盈余管理的影響。
本文分為理論和實(shí)證兩個(gè)部分， 理論部分主要分析了資產(chǎn)減值的理論基礎(chǔ)、確認(rèn)和計(jì)量方面的問題以及利用存貨減值進(jìn)行盈余管理的手段和動(dòng)機(jī)。實(shí)證部分主要是描述性統(tǒng)計(jì)和利用 EXCEL 進(jìn)行圖表分析，得出以下結(jié)論：首先，存貨跌價(jià)準(zhǔn)備的計(jì)提與轉(zhuǎn)回有較強(qiáng)的行業(yè)特性；其次，新會(huì)計(jì)準(zhǔn)則的實(shí)施有助于壓縮上市公司利用存貨跌價(jià)準(zhǔn)備進(jìn)行盈余管理的空間，提高了會(huì)計(jì)報(bào)表的中反映的資產(chǎn)的質(zhì)量，但是從案例分析中我們也看到，由于報(bào)表披露不夠詳細(xì)，上市公司計(jì)提存貨跌價(jià)準(zhǔn)備是否完全客觀仍然有待考察。

關(guān)鍵詞： 資產(chǎn)減值準(zhǔn)備 存貨跌價(jià)準(zhǔn)備 盈余管理 制造業(yè)






Earnings Management Research of Listed Companies
Abstract
Second half of 2008, the domestic economy had been impact of the global financial crisis, performance of great many listed companies had been affected. This effect was not only reflected in the main income of the enterprise, but also was reflected in the huge loss on impairment of assets. Therefore, the issue of asset impairment became a focus of accounting theory profession and accounting practitioners’ attention. During the financial crisis, how to improve the standards and reasonable Extraction for impairment of assets to reflect the true value of assets and guard against the risks become problems to be solved.
This paper will focus on the study of the issue of impairment of inventory. The financial data of listed companies from 2006 to 2008, as a research sample, is collected by using network database. By using normative analysis method, case studies method and empirical analysis method, it studies that how does the accounting policy of stock write-down effect the earnings management of listed companies in the international financial crisis environment.
This paper is divided into two parts that is theoretical part and empirical part. It analyses the theoretical basis for impairment of assets; recognition and measurement issues; the method and motivation of earnings management by using the impairment of inventory in the theoretical part. Finally, on the basis of the results of the study ,thispaper proposes some suggestions on how to prevent listed companies manage earning by using assets impairment in China. By using EXCEL and statistics analysis, we got some conclusions: Firstly, the accrual and back of stock write-down shows strong industry characteristics; Secondly, the implementation of new accounting standards has a significant restrictive influence on the behavior of earning management by using assets impairment which have improved the quality of the assets in the accounting statements. Actually, we can see that listed companies accrue or back impairment of stock remains to be inspection since the disclosure statement is not detailed enough.

Key words: Impairment of assets Provision for obsolete stocks Earnings management Manufacturing

目錄
序言 1
一、存貨減值的研究 2
（一） 存貨減值的理論基礎(chǔ) 2
1、基于資產(chǎn)的定義 2
2、計(jì)提資產(chǎn)減值準(zhǔn)備符合決策有用觀的會(huì)計(jì)目標(biāo) 3
3、計(jì)提資產(chǎn)減值準(zhǔn)備符合謹(jǐn)慎性原則 3
（二）存貨的期末計(jì)量 4
1、存貨期末價(jià)值的確定 4
2、存貨跌價(jià)準(zhǔn)備的計(jì)提標(biāo)準(zhǔn) 6
3、存貨跌價(jià)準(zhǔn)備計(jì)提后的轉(zhuǎn)回 6
4、存貨期末價(jià)值的賬務(wù)處理 7
二、 存貨減值與盈余管理分析 7
（一）盈余管理的理論 7
（二）盈余管理的特點(diǎn) 8
（三）《存貨》準(zhǔn)則、《資產(chǎn)減值準(zhǔn)備》準(zhǔn)則對(duì)上市公司盈余管理的影響 9
1、《存貨》準(zhǔn)則對(duì)盈余管理的影響 9
2、《資產(chǎn)減值準(zhǔn)備》準(zhǔn)則對(duì)盈余管理的影響 10
（四）盈余管理存在的利與弊 11
1、盈余管理的消極作用 11
2、盈余管理的積極作用 12
三、我國(guó)上市公司利用存貨跌價(jià)準(zhǔn)備進(jìn)行盈余管理的手段 13
（一）變更存貨計(jì)價(jià)方法 13
（二）利用可變現(xiàn)凈值有目的的計(jì)提存貨跌價(jià)準(zhǔn)備 14
（三）利用關(guān)聯(lián)交易 14
四、存貨跌價(jià)準(zhǔn)備對(duì)上市公司盈余管理影響的實(shí)證研究 14
（一）樣本的選取 14
（二）描述性統(tǒng)計(jì) 15
1、不同行業(yè)減值提取情況分析 15
2、不同行業(yè)的存貨跌價(jià)準(zhǔn)備計(jì)提與轉(zhuǎn)回分析 17
3、不同行業(yè)的存貨跌價(jià)準(zhǔn)備計(jì)提與轉(zhuǎn)回對(duì)凈利潤(rùn)的影響分析 18
4、小結(jié) 19
（三）案例分析 19
結(jié)論 21
參 考 文 獻(xiàn) 22