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面对经济发展动向的扑朔迷离、企业管理风险与日俱增、企业资产减值风险日益加剧的市场局面,企业资产减值的研究引起了更多人的关注.本文讲述了资产减值准备的内涵,以及会计处理程序,并阐述了沪深两市中个别企业通过资产减值准备进行盈余操纵手段。
Confronted with the trend of economic development, the risk of enterprise management is increasing day by day, and the risk of impairment of enterprise assets is getting worse day by day, more and more attention has been paid to the research on impairment of enterprise assets.This paper describes the connotation of asset impairment preparation, Processing procedures, and elaborated on the individual companies in Shanghai and Shenzhen stock market through asset impairment provisions for the manipulation of surpluses.