【作者】 肖瑶；

【导师】 胡杨；

【作者基本信息】 西南交通大学 ， 会计学， 2007， 硕士

【摘要】 2006年2月15日，我国颁布了新的会计准则，并要求自2007年1月1日正式实施。其中最值得关注的问题之一就是资产减值的转回问题。新准则规定资产减值损失一经确认，在以后会计期间不得转回。这与国际会计准则恰恰背道而驰。我国为何提出此项规定?这项规定符合资产的定义吗?是否体现了会计的目标，体现了会计的稳健性、相关性和可靠性?企业执行资产减值的转回政策究竟受到哪些因素的影响?对于这些问题便是本文研究的重点内容。本文采用定性和定量相结合的方法来研究影响我国资产减值转回政策执行的因素。在理论分析部分，首先从资产的定义和会计的目标等方面论述资产减值准备的理论基础，再深入分析我国资产减值转回的规定和面临的问题，提出一些对禁止资产减值转回的思考，然后结合国内外有关会计选择权文献的研究，得出影响企业选择资产减值转回政策的因素，这些因素将是我们实证研究的基础。在实证研究部分，我们首先对02-05年资产减值转回政策执行情况进行了统计和分析，然后将影响公司会计政策选择行为的因素作为公司的特征，对执行与未执行减值转回的两类公司进行对比检验，考察这两类公司的特征是否有显著差异。其后，我们分别观察04年减值计提方向为转回和非转回的两类公司，以其05年数据为配对样本，考察在其执行各自减值政策前后，公司各项特征上有无差异。再后，建立回归模型，以契约论的三大会计假设为基础，结合其他相关因素，对影响公司执行减值转回的因素进行分析。最后，针对研究结果，对我国资产减值准则的规范、公司治理结构等提出一些建议。更多还原

【Abstract】 February 15, 2006, China promulgated the new accounting standards which would be implemented on January 1, 2007. One of the most noteworthy problems is the reversal of asset impairment problems. The new standard requests that once an asset impairment loss is recognized, in the following accounting period, it should not be turn back. Actually, this policy is not consistent with GAAP. Why China raised this policy? Is this requirement consistent with the definition of assets? Does it reflect the accounting goal, and the stability, reliability and relevance? And which factors have affected the implementation of the asset impairment back polices? These issues are the focus of this thesis.This thesis adopts qualitative and quantitative methods to research factors which have influenced the implementation of asset impairment back policy. In theory analysis, it begins with the definition of assets and accounting of the objectives to discuss theoretical basis of reserve of the assets impairment; then deeply analyze the rules and status of the back of asset impairment; Furthermore, Combined with the accounting choices literatures, raised influencing factors of the implementation of asset impairment back policy, which will be tested in empirical research. In Empirical research , firstly, this paper statistically analyzes the implementation of asset impairment back policy from 2002 to 2005;Then choosing the influencing factors of accounting policies as the company’s characteristics, and this research compares the implementation with the non-implementation sub-sample to test whether the differences between the two samples. Furthermore, this paper observes the two sub-samples ( back and not-back) in 2004, with 2005 matching samples respectively, it analyze the statically differences of company features between before and after implementation of back policy . Finally, on the basis of the three accounting assumptions, it builds a regression model to analyze the factors of the implementation of asset impairment back policy in conjunction with other relevant factors. Lastly, it gives some suggestions toward the norms of asset impairment policy and corporate governance structure.更多还原