随着2003年度上市公司年报的纷纷出炉,资产减值会计问题再一次引起了广泛关注。业绩飙升的钢铁类上市公司纷纷进行巨额的减值准备计提,以为将来的业绩增长打下“埋伏”;众多面临退市压力的ST公司则在生死攸关间冲回以前年度计提的减值准备,顺利实现“扭亏为盈”;受南方证券拖累 As 2003 annual reports of listed companies have been released, asset impairment accounting once again caused widespread concern. Listed steel companies with soaring performance have made huge provisions for depreciation in order to lay “ambush” for future performance growth. Many ST companies facing the pressure of delisting have flushed back impaired provision made in previous years, Smooth realization of “turn around” by the South Securities dragged down