中文摘要：

基于宏观经济政策研究其对微观企业行为的影响，已成为会计和财务领域研究的新范武，而且渐成热点。笔者研究了货币政策对资产减值会计政策的影响，实证结果发现，在紧缩性货币政策环境中，企业计提的资产减值准备更多，且主要是流动资产减值准备；货币政策紧缩期，盈余管理动机并未使资产减值增加。进一步研究发现，在货币政策紧缩期，流动资产减值准备和长期资产减值准备的转回数均减少；同时，在货币政策紧缩期，盈余管理动机越强，则流动资产减值转回越多。我们的研究不但为宏观经济政策作用于微观企业会计政策提供了经验证据，而且为会计准则制定者和证券市场会计监管部门改进和完善资产减值准则提供了货币政策视角的依据。

英文摘要：

The study of the effect of search paradigm c policies on micro enterprises has become a new rein the field of accounting and finance, what＇s more, it is currently a hot spot in academic circles. This paper studies the effect of monetary policy on the accounting policy on impairment of assets. The empirical results show that the listed corporations set up much more provisions for the assets, but it is mainly the current asset impairments in the tight-money policy environment. What＇s more, the motivation of earnings management does not make the impairment of assets increase in the period of tight monetary policy. The further study finds that the reversals of asset impairments, current asset impairments and long-term asset impairments are much less, and the stronger the motivation of earnings management is, the more the reversals of the cur- rent asset impairments is in the tight-money policy period. Our study not only provides the empirical evidence for macroeconomic policy affecting the accounting policy of the micro-enterprises, but also provides the empir- ical evidence from the perspective of monetary policy for the makers of the accounting standards, better formulate or supervise asset impairments. regulators to