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随着我国市场经济的快速发展,对会计信息需求逐渐多元化,上市公司将资产减值准备演化为操纵利润的手段,使得会计数据信息丧失其真实可靠性。为了遏制此种现象,保证会计数据资料的真实性,加强监督管理,维持市场经济秩序,文章重点分析上市公司利用资产减值操纵利润的原因并提出相应的治理措施。
With the rapid development of market economy in our country, the demand for accounting information is gradually diversified, and the listed companies have evolved their asset impairment preparation as a means to manipulate profits, thus losing the authenticity of accounting data information. In order to curb this phenomenon, to ensure the authenticity of accounting data, to strengthen supervision and management, and to maintain order in the market economy, the article focuses on the analysis of the reasons why listed companies manipulate their profits through asset impairment and put forward corresponding governance measures.