北京交通大学学报：社会科学版
北京交通大學學報：社會科學版
북경교통대학학보：사회과학판
Journal of Beijing Jiaotong University Social Sciences Edition
2011年
2期
83~87
,共null页
企业会计准则 长期资产减值 长期股权投资
企業會計準則 長期資產減值 長期股權投資
기업회계준칙 장기자산감치 장기고권투자
chinese accounting standards（CAS）; impairment of long-term assets; long-term equity investment
本文针对新会计准则关于长期资产减值损失一经确认,在以后会计期间不得转回的规定,以沪深两市2003年所有A股上市公司为总样本,对其持有的被投资单位为上市公司的长期股权投资减值行为进行分析,得出了我国上市公司确实利用长期资产减值进行盈余管理的结论,说明新减值准则禁止长期资产减值转回在目前是必要的。
本文針對新會計準則關于長期資產減值損失一經確認,在以後會計期間不得轉迴的規定,以滬深兩市2003年所有A股上市公司為總樣本,對其持有的被投資單位為上市公司的長期股權投資減值行為進行分析,得齣瞭我國上市公司確實利用長期資產減值進行盈餘管理的結論,說明新減值準則禁止長期資產減值轉迴在目前是必要的。
본문침대신회계준칙관우장기자산감치손실일경학인,재이후회계기간불득전회적규정,이호심량시2003년소유A고상시공사위총양본,대기지유적피투자단위위상시공사적장기고권투자감치행위진행분석,득출료아국상시공사학실이용장기자산감치진행영여관리적결론,설명신감치준칙금지장기자산감치전회재목전시필요적。
According to the provision of Chinese Accounting Standards（CAS）,that once impairment losses of long-term assets is confirmed,it can not be reversed in subsequent accounting period,taking all A-share listed companies on Shanghai and Shenzhen stock exchanges between December 31,2003 and December 31,2007 as sample.This paper analyzed the impairment behavior to their long-term equity investments,whose investee companies are listed companies,and came to the conclusion that listed companies using impairment losses to manage earnings,which proves the new CAS prohibiting reversing long-term asset impairment in the present is necessary.
