摘要：2006年我國會計準則頒布后，有關資產減值的內容發生了很大的變化，資產減值準則具有兩面性，合理的使用可以有效提高會計信息的質量，不合理的使用則會成為企業進行盈余管理的手段，降低會計信息的可靠性和相關性，進而誤導會計信息的使用者對上市公司財務狀況做出錯誤的判斷。2006年資產減值準則實施后，其對我國上市公司盈余管理的影響引起了業界的熱切關注。

　　　本文以2006年會計準則作為研究背景，以土木工程建筑行業上市公司作為研究樣本，分析上市公司利用資產減值進行盈余管理的現狀以及資產減值準則對我國上市公司盈余管理的影響。研究結果表明：2006年準則實施后，對我國上市公司的盈余管理行為具有顯著的抑制作用，但我國上市公司利用資產減值進行盈余管理的行為依然存在。本文結合研究結果，提出了抑制我國上市公司利用資產減值會計準則進行盈余管理的相關建議，如完善會計準則和會計制度，提高會計人員的職業能力，加強資產減值相關信息的披露，加強外部審計監督等。

關鍵詞 資產減值；盈余管理；上市公司

Abstract：Issued accounting standards of China in 2006, great changes have taken place in the content of impairment of assets, asset impairment policy has two sides, reasonable using can effectively improve the quality of accounting information, improper using of it will become the means of earnings management of listed company, reduce the credibility and relevance of accounting information and mislead accounting information users making wrong judgment of listed company’s financial condition. Impairment of assets caused more attention on the impact of China's listed Company earnings management, after the implementation of the 2006.

　　　This thesis will be based on the 2006 accounting standards as the research background, the construction industry, civil engineering listed company as research sample, analyze the use of asset impairment for earnings management in listed company, as well as asset impairment accounting standards on the impact of China's listed company’s earnings management. Research results show that: in 2006, the implementation of the guidelines has a significant inhibitory effect on earnings management in China's listed Company, but the use of asset impairment for earnings management behavior still exists. Based on the research results, proposed to suppress China's listed Company suggestions related to earnings management using assets impairment accounting standards, such as perfecting accounting standards of accounting system, improve accounting personnel occupation ability, strengthen the impairment of assets and the disclosure of relevant information.

Keywords  Assets Impairment  Earnings Management  Listed Company