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ResearchonListedCompanies'UsingAssetImpairmentforEarningsManagementBehavior——TakingJingGongTechnologyasanExample摘要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AbstractAllalong,theaccountingknowledgewecomeintocontactwithstartswithassets.However,theimpairmentofassetsplaysanimportantroleintheassetsofanenterprise.Itcanavoidthefalseincreaseofprofitsthroughthefalseincreaseofassets,ensuretheauthenticityoffinancialinformation,andprovidemorecredibleandhigherqualityaccountinginformationtoinvestors,creditorsandnationalmacro-managementinstitutions.Atpresent,becauseofthelargenumberofAccountantsinourcountry,buttheirunevenquality,itissometimesdifficultforthemtomakeaccuratejudgmentsaboutthesameassets.Certainly,inordertosafeguardtheirowninterests,someenterpriseswillskillfullyusetheuncertaintyoffairvaluetoseektheirinterests.Atpresent,thissituationisadifficultprobleminthefieldofaccountinginformationsupervision.Inthecurrentcomplexmarketenvironment,enterprisescansurviveonlyiftheyhavebetterdevelopment.Inadditiontothemainmarket,theyshouldalsotakeintoaccountinvestorsandrelevantregulatoryauthorities.Financialindicatorsareanimportantmeansofinformationtransmissionandmeasurementindicators,andimpairmentofassetsprovidesacertainspaceforenterprisestocarryoutearningsmanagement.Thispaperbrieflydescribesthemotivationandmethodofearningsmanagementthroughassetimpairmentthroughcaseanalysis,andstudiestheoverallimpactofcurrentassetimpairmentcriteriaonearningsmanagement.TakingJingGongScienceandTechnologyasanexample,thispaperanalysestheearningsmanagementbehaviorofJingGongScienceandTechnologybyusingassetimpairment,andputsforwardsomesuggestionsforenterprisestostandardizeassetimpairment.Keywords:assetimpairmentearningsmanagementfairvalue目录摘要.............................................................................................................................IAbstract.......................................................................................................................II绪论............................................................................................................................11资产减值的相关理论.............................................................................................21.1资产减值的概念..................................................................................................21.2资产减值的理论基础..........................................................................................21.2.1决策有用观.....................
