摘要创业板上市公司资产减值类型和盈余管理关系的实证研究本篇文章将企业主要计提的资产减值准备科学化分类，并仔细探究了合适的实证分析 方法，最终选取学术界较为认可的修正 Jones 模型并试图设计检验各资产减值准备项目和 盈余管理之间关系的相关性模型，将 2012-2014 年我国部分创业板上市公司作为样本，采 用相关性分析、参数估计、拟合优度检验等研究方法，探究了各减值准备项目和盈余管理 之间的关系。通过研究，笔者发现:(1)我国创业板公司有采用计提资产减值准备实现盈余 管理的情况；(2)我国创业板公司坏账准备、非流动资产减值准备和盈余管理间具有显著 相关性。79448

笔者将常见资产减值准备项目合理划分所属类别，还对比了上市公司通过各类资产减 值准备项目实现盈余管理的可行性与操作性。本文也对相关课题的后续探究给出参考。作 者在文中指明现行准则存在哪些不妥之处，并对相关部门和人员提出了针对性的改进意 见。

毕业论文关键词 创业板上市公司 资产减值类型 盈余管理

Title   An Empirical Study of The Relation Between Assets Impairment Types and Earnings Management Based On The Gem Listed Companies

Abstract Based on the reasonable classify of assets impairment and deep research in the empirical research methods, we established modified Johns model to measure earnings management level and relevance model to measure the relation between all kinds of assets impairment and earning managements。 Regarding 2012-2014 gem companies as our data sample, we also examined empirical relations between asset impairment and surplus management systemic by parameter estimation, test of goodness of fit and correlation analysis。 Then we had drawn two conclusions:

(1) Gem companies exist the phenomenon of control earnings by assets impairment。 (2) After the introduction of the new standards, the gem company's non-current assets impairment and the provision for bad debts exist significant correlation with earnings management。

The author has carried on the scientific and rational classification on the asset impairment and analyzed space and means of different types of asset impairment managing the surplus。 We point out some defects and deficiencies of assets impairment in China, then put forward the corresponding improvements。 This article will be of great value in providing new empirical evidence for academia to study assets impairment。

Keywords  Gem listed companies      Types of Asset impairment      Earnings management

目 次

1 绪论 1

1。1 研究背景 1

1。2 研究内容 1

2 文献综述 3

2。1 资产减值有关概念 3

2。2 盈余管理有关概念 3

2。3 资产减值和盈余管理的关系 4

2。4 综合评述 5

3 研究设计 7

3。1 研究假设 7

3。2