摘要随着时间一点一点的过去，从古至今社会的技术水平发生了翻天覆地的变化，经济环境也受到影响从而日益变化，由此企业的经营环境存在风险性，使得企业的盈余管理存在着不稳定性。所以一直到现在资产减值和盈余管理始终是会计学术界讨论的热门话题。近几年来颁布的新会计准则，对资产减值做了更加进一步详细的规定，从而会抑制企业操纵利润的行为，所以能够更加真实准确地反映会计信息。新会计准则中对资产减值更加详细的规定，使得资产减值会对盈余管理产生比较大的影响。其中比较重大的影响主要有：企业的资产减值的计提范围进一步的扩大了，与此同时准则中也进一步的确认了资产减值准备的计提时间。并且确定了减值迹象的判断依据,使可收回金额的计量原则更具有可行性,此外还对部分资产并作出已提减值准备不得转回的规定；而且还引入了新的含义进一步完善了信息的披露要求。在准则中我们可以清楚地知道，准则中在很大的程度上限制了企业利用减轻计提基数和更改计提比例操作利润的行为，相对来说完善了信息披露的方法,从这个角度出发还是能在一定程度上压制了企业的盈余管理行为。虽然如此，和其他国家相比我国的资产减值还是处于初步阶段，无论是在理论研究、具体规范还是在实际操作方面都很不完善，从而为上市公司利用资产减值进行盈余管理提供了空间。本文从资产的实质出发，研究资产减值的本质及内涵、盈余管理的概念，列出了新会计准则下企业进行盈余管理的影响因素，进而研究资产减值对盈余管理的影响研究。关键词：新会计准则；盈余管理；资产减值AbstractWiththepassageoftime,thetechnicallevelofthesocietyhaschangeddramatically,andtheeconomicenvironmenthasbeenaffectedsoastochange.Therefore,thereisariskinthebusinessenvironmentoftheenterprise.stability.Sountilnowassetimpairmentandearningsmanagementhasalwaysbeenahottopicinaccountingacademia.Thenewaccountingstandardspromulgatedinrecentyearshavemadefurtherdetailedprovisionsonassetimpairment,whichwillinhibitthemanipulationofprofitsbyenterprises,soitcanreflecttheaccountinginformationmoreaccuratelyandaccurately.Newaccountingstandardsformoredetailedprovisionsontheimpairmentofassets,makingtheassetimpairmentwillhaveagreaterimpactonearningsmanagement.Themaineffectsare:thedepreciationoftheassetsoftheenterprisetofurtherextendtherange,atthesametimeinthestandardalsofurtherconfirmedtheprovisionforimpairmentofassets.Andtodeterminethebasisoftheevidenceofimpairment,sothattheamountofrecoverableamountofthemeasurementprincipleismorefeasible,inadditiontosomeoftheassetsandmaketheprovisionforimpairmentmaynotbetransferredbacktotheprovisions;butalsotheintroductionofanewmeaningtofurtherimprovetheDisclosurerequirementsforinformation.Intheguidelines,wecanclearlyknowthatthecriteriatoalargeextentlimittheuseofcompaniestoreducetheprovisionofthebaseandchangetheproportionofoperatingprofitbehavior,relativelyimprovetheinformationdisclosuremethod,fromthispointofviewToacertainextent,tosuppresstheenterprise'searningsmanagementbehavior.Evenso,comparedwithothercountries,China'sassetimpairmentisstillintheinitialstage,bothintheoreticalresearch,specificnormsorintheactualoperationareveryimperfect,sothatlistedcompaniesuseassetimpairmentforearningsmanagementtoprovidespaceTheBasedontheessenceofassets,thispaperstudiesthenatureandconnotationofassetimpairmentandtheconceptofearningsmanagement,andliststheinfluencingfactorsofearningsmanagementunderthenewaccountingstandard,andthenstudiestheimpactofassetimpairmentonearningsmanagement.Keywords:newaccountingstandards;earningsmanagement;assetimpairment目录一引言...............................................21、研究的背景及意义..............
