通过会计方式来处理资产减值准备,有利于更好体现资产价值,保证财务信息安全、有效、准确,全面客观反映资产状况。然而,当资产减值准备不足时,部分企业会借此来操控会计活动,隐瞒、伪造财务会计信息,影响市场经济健康发展。 The accounting treatment of impairment of assets is conducive to better reflect the value of assets to ensure that the financial information is safe, effective, accurate and comprehensively and objectively reflect the status of assets. However, when the provision for impairment of assets is insufficient, some enterprises take the opportunity to manipulate accounting activities to conceal or forge financial and accounting information and affect the healthy development of the market economy.