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随着市场经济的发展,外部使用者对会计报告的分析越来越深入。计提和转回资产减值损失一直是企业盈余管理的重要手段。如何在财务报表分析中准确辨析企业对资产减值的运用动因及影响程度,成为使用者分析的重点。本文通过分析资产减值损失认定不确定性,进而在此基础上引入常用的两种对资产减值损失进行盈余管理的做法,最后通过企业各期间纵向对比与同行业横向对比的变动差异分析企业计提、转回资产减值损失的充分性及合理性。
With the development of market economy, external users analyze accounting reports more and more deeply. Withdrawal and transfer of assets impairment losses has been an important means of corporate earnings management. How to accurately analyze the financial statements analysis of the use of assets impairment of the motives and the extent of impact, as the user analysis of the key. In this paper, by analyzing the uncertainty of asset impairment loss, and then on this basis, the introduction of two commonly used methods of asset impairment losses for earnings management, and finally through the vertical comparison of various periods of the enterprise with the horizontal shift of the same industry, the analysis of changes in enterprises Withdrawal, reversal of the impairment of assets impairment sufficiency and rationality.