会计信息披露中的“洗大澡”现象之探析

Analysis of "Big Bath" Phenomenon in Accounting Information Disclosure

中文关键词:  洗大澡  资产减值准备  内部控制制度

英文关键词:sales growth  corporation performance  free cash flow  large shareholder

中文摘要:

      当前证券市场普遍存在着信息失真现象,而资产减值准备对“洗大澡”现象有一定地推动作用,为此在会计准则的相关基础上就计提资产减值准备对会计数据的影响作了深入探讨。同时,结合相关上市公司的案例分析了舞弊企业如何利用计提资产减值准备操纵会计利润、粉饰会计报表以达到盈余管理的目的。此外,针对会计法规准则中的灵活性、不完善性,笔者指出其被操纵的可能性,并提出了相应的规避措施,为“洗大澡”的治理提供了一定参考价值。

英文摘要:

      In light of the universal phenomenon of information distortion in current securities business, this paper expounds the impetus for "big bath" caused by the allowances for assets impairment. Based on the relevant accounting principles, it discusses the influences upon accounting data brought by accrued allowances for assets impairment. At the same time, combined with the cases of listed companies, it analyzes how fraudulent enterprises apply the accrued allowances for assets impairment to manipulate the accounting profit and modify the balance sheet for earnings management. Furthermore, it points out the possibility of manipulation caused by the flexibility and non-perfection of accounting principles. Accordingly, the countermeasures are presented to avoid it, which provides the reference to fight against "big bath".