中国上市公司会计估计应用研究——来自沪市2002年的证据

有迹象表明,滥用会计估计正成为上市公司粉饰会计报表的主要手段之一。本文实证研究结果表明:总体上来说大部分上市公司减值准备的计提比例并不大,资产质量较佳,在本年度没有发生大规模的资产贬值;但公司中普遍存在机会主义行为,有相当一部分公司利用会计估计调节利润的意图比较明显;ST类公司资产质量较差,在本期进行了“大洗澡”;虽然审计师在审计高风险企业时具有一定的独立性,但审计师的独立性和职业谨慎还需提高,审计报告的规范性还有待加强。

Research on Application of Accounting Estimate in Chinese Listed Companies--Evidence from Shanghai Stock Exchange of 2002

Evidences has shown that accounting estimate is becoming one of the main ways of glorified accounting statements. This article makes an empirical research and finds that generally speaking, most of the listed companies had a small proportion of write-downs or write-offs for their good quality capital and the fact of no large-scale assets-depreciations occurring in 2002, but there did exist many opportunistic behaviors wide-spread in these companies and quite many companies had obvious intention to adjust the revenues with accounting estimate. Those among "ST groups" had bad-quality assets and made "big bath" or a shuffle in 2002. Though CPA were seen relatively more independent in the process of auditing high-risk companies, the independence and professional prudence of CPA should be further enhanced and the criterion of audit report should be strengthened.