【摘 要】
：
我国上市公司存在利用存货减值准备调节利润水平等不规范的行为,建议从提升财务人员业务素质、完善内部流程和审批、强化监管等方面着手,形成规范化的上市公司存货减值处理体
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我国上市公司存在利用存货减值准备调节利润水平等不规范的行为,建议从提升财务人员业务素质、完善内部流程和审批、强化监管等方面着手,形成规范化的上市公司存货减值处理体系。
The listed companies in our country have some non-standard behaviors, such as adjusting the profit level by using the impairment of inventories. It is suggested to set up a normalized inventory impairment handling system for listed companies in terms of improving the professional quality of financial staff, improving internal procedures, approving and strengthening supervision.
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