Research On Earnings Management Of Assets Depreciation Of Jinggong Technology Company

With the development of China's market economy,the problem of earnings management of listed companies has gradually become the focus of attention of the whole society.In a certain extent,the moderate earnings management of listed companies can play a reasonable role in regulating profits,help to improve the quality of accounting information,improve the authenticity and reliability of accounting information.However,excessive earnings management affects the authenticity of enterprise accounting information,is not conducive to corporate investors and creditors to make the right economic decisions,is not conducive to the sustainable and healthy development of enterprises.The Accounting Standard for Business Enterprises No.8-Impairment of Assets promulgated in the new accounting standards is of great practical significance for regulating the withdrawal and reversal of the impairment provision of Chinese enterprises.Compared with the old accounting standards,the new accounting standards in terms of scope,the recoverable amount of measurement principles,asset impairment losses back,goodwill treatment and other aspects of the provisions are more detailed and complete.Undoubtedly,the new asset impairment accounting standards for earnings management does get a deterrent effect,but any system must be tested in practice,in practice,we also found that the existing asset impairment accounting standards,corporate earnings management or There is space.Secondly,we study the relationship between asset impairment and earnings management.We find that the improvement of asset impairment accounting standard is the key to further suppress the earnings management behavior of listed companies.In the second part,the author analyzes the relationship between asset impairment and earnings management.At the same time,it also promotes the emergence of new means of earnings management.The diversification of earnings management also promotes the perfection and development of the theory of asset impairment,and it can be said that there is a mutual promotion and mutual influence relationship.Thirdly,on the basis of the previous theoretical analysis,we choose the listed company Y as a case.Because Y company in 2012,2013 for two consecutive years of losses,in 2014 by the stock exchange called “ST”.The Company chooses large provision for impairment of assets in 2013,and the provision for impairment is also included in the current profits and losses directly.The motivation for the aforesaid acts is to use earnings impairment to manage earnings and to use huge write-Annual large provision for impairment of assets,the concentration of the release of risk in the loss year,for the next year to achieve profitability to lay the foundation,so as to avoid delisting risk.At the same time,based on the financial data of Y Company for the past nine years from 2011 to 2015,this paper analyzesthe specific behavior of Y assets impairment provision in the past five years,and studies the Y company's provision and reversal of asset impairment provision to the company's operating performance influences.Finally,this paper puts forward some concrete suggestions to standardize the earnings management of listed companies from the aspects of relevant laws and regulations,internal control,external environment and accounting personnel's accomplishment.