Analysis Of Listed Companies Accounting For Impairment Of Assets And Earnings Management

Along with the gradual development of the capital market in China,Market mechanism tends to be perfect,all kinds of enterprise knows if you want to be competition coming to the forefront in capital market you can attract people’s eyeballOnly through good performance after listing.Since the financial crisis,the unstable factors of the accounting industries in economic environment are increasing and directly affect the enterprise financial statements of the accuracy and reliability.People’s disclosure requirements on the listed company information is in more and more high quality,and the old enterprise accounting standard is difficult to meet the requirements.In this context,In February,2006,China’s ministry of finance promulgated the new accounting standards formally,and implemented in 2007 from the listed company financial statements in recent years and see,using the accounting standards to make the case of earnings management emerges in endlessly,the provision for impairment of assets and turned back to have become public listed company whitewash reports,the operation profit,becomes one of the principal means of misleading investors.Based on this,China’s ministry of finance in the new enterprise accounting standard newly increased"The Accounting standards for enterprises no.8-asset impairment",assets the impairment of detailed specifications,and forms a relatively complete system.The implementation of new accounting standards has a positive role in the improvement of the quality of information of the listed company in a certain extent.But whether the new assented accounting standards of the promulgation can completely contain enterprise surplus management behavior is twittering in accounting at present.It still needs further research.In such a big background,this article focuses on the research of new assets devaluation accounting standards and the relationship between the enterprise surplus management.This article is divided into six parts,in the first part is the introduction;it mainly expounds the research’s background,basic train of thought and the meaning.In the second part is the literature review,and it is divided into domestic and foreign to expound the relevant opinions.In the third part is the asset impairment theory and the reform process.This part starts with the related concept of the the involved.This paper briefly describes the involved asset impairment theory knowledge and assets devaluation accounting policy reform process,tries to new and old assets devaluation accounting standards contrast,current assets devaluation accounting standards at home and abroad and contrast and for their different effects of the financial statements of the enterprise asset impairment of accounting standards for theoretical foil,build the foundation for the back of the case analysis.In the fourth part is combined with specific listed company of enterprise the current assets devaluation accounting standards defects operation profit,thus misleading investors’ judgment,analyses the management of enterprise surplus motivation.According to the accounting standards of defect,they are set up and perfect the capital market and the price the market mechanism,to strengthen the relevant department independent audit efforts and perfect feasible opinion of the listed company information disclosure system.In the fifth part the future direction of the reform of the prospect for accounting standards.To improve the assets devaluation accounting standards fatherly,and make the accounting information believable.In the sixth part is the conclusion,it is divided into two parts.The first,synthesizing the full text.At present,our country’s accountant has the positive role in the current devaluation accounting assets’ standards and it is in a certain range to improve business accounting information quality,but it still needs to be perfect.The second digest summarizes the main work and its methods,points out that the existing limitations and areas in need of improvement.