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资产减值准备的处理对于公司盈余来说,具有明显的调节管理效果。现行资产减值会计制度相较于旧会计制度下的资产减值准备的处理,更为审慎与严格,在一定程度上克服了原有资产减值会计制度在方法处理上计量操作不够明确的界限难题,但仍然存在不同程度的减值对象模糊化问题,本文基于资产减值会计制度变革前后对上市公司盈余管理的比较分析,明确了现行制度在控制盈余管理行为方面仍然存在的漏洞。
Asset impairment provisions of the management of corporate surpluses, with significant regulatory control effect. The current asset impairment accounting system is more cautious and strict than the disposal of asset impairment provisions under the old accounting system and to some extent overcomes the limitation of the original asset impairment accounting system that the accounting treatment of the asset has not been clearly defined in the methodological treatment However, there are still some problems of obscuring the objects of impairment. Based on the comparative analysis of the earnings management of listed companies before and after the change of the asset impairment accounting system, this paper clarifies the loopholes that the existing system still has in controlling the behavior of earnings management.