首都经济贸易大学学报
首都經濟貿易大學學報
수도경제무역대학학보
Journal of Capital University of Economics and Business
2015年
6期
98-105
,共8页
资产减值%会计稳健性%盈利公司%亏损公司
資產減值%會計穩健性%盈利公司%虧損公司
자산감치%회계은건성%영리공사%우손공사
asset impairment%accounting conservatism%profit-making company%loss-generating company
资产减值政策与上市公司会计稳健性存在关系，新准则期后资产减值政策变更对会计稳健性的影响需要着重考察。研究发现，企业资产减值规模与会计稳健性密切相关，资产减值政策是上市公司会计稳健性变化的重要原因。相对盈利公司而言，亏损公司资产减值规模对会计稳健性的影响更显著。执行新资产减值政策后，上市公司长期资产减值规模与会计稳健性正相关，而短期资产减值规模与会计稳健性负相关。
資產減值政策與上市公司會計穩健性存在關繫，新準則期後資產減值政策變更對會計穩健性的影響需要著重攷察。研究髮現，企業資產減值規模與會計穩健性密切相關，資產減值政策是上市公司會計穩健性變化的重要原因。相對盈利公司而言，虧損公司資產減值規模對會計穩健性的影響更顯著。執行新資產減值政策後，上市公司長期資產減值規模與會計穩健性正相關，而短期資產減值規模與會計穩健性負相關。
자산감치정책여상시공사회계은건성존재관계，신준칙기후자산감치정책변경대회계은건성적영향수요착중고찰。연구발현，기업자산감치규모여회계은건성밀절상관，자산감치정책시상시공사회계은건성변화적중요원인。상대영리공사이언，우손공사자산감치규모대회계은건성적영향경현저。집행신자산감치정책후，상시공사장기자산감치규모여회계은건성정상관，이단기자산감치규모여회계은건성부상관。
This paper analyses the relationship between asset impairment policy and accounting conservatism of listed companies,focusing on testing asset impairment policy changes which affect the accounting conservatism after the new accounting principles.The study finds that asset impairment size of listed companies is closely related to the accounting conservatism.Asset impairment policy change is an important cause of changes in accounting conserva-tism.Compared with the profit-making company,the impact of assets impairment size of loss-generating company on accounting conservatism is more pronounced.After the implement of asset impairment principles,the scale of long-term assets impairment of listed companies has a positively correlated with accounting conservatism.Meanwhile the scale of short-term asset impairment has a negative correlation with accounting conservatism.
