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财政部发布并实施的《企业会计准则第8号——资产减值》等相关的会计准则和制度标志着我国会计规范体系的进一步完善。新会计准则虽对企业的会计行为、会计信息质量和财务状况等都提出了更高的要求,却存在一些灵活性与不完善之处而为上市公司操纵利润提供了契机。本文首先阐述了计提资产减值准备对利润的影响,然后从操纵利润的动机和方式两个方面分析了如何判断企业是否存在操纵利润的行为,最后提出了合理计提资产减值准备的对策。
Relevant accounting standards and systems such as “Accounting Standards for Business Enterprises No. 8 - Impairment of Assets” promulgated and implemented by the Ministry of Finance indicate that the system of accounting norms in our country is further perfected. Although the new accounting standards for corporate accounting behavior, accounting information quality and financial status have put forward higher requirements, but there are some flexibility and imperfections for the listed companies to manipulate profits provides an opportunity. This article first elaborates the impact of withdrawing assets impairment provision on profit, and then analyzes how to judge the existence of the operation profit from two aspects of the motive and method of profit manipulation. Finally, it puts forward some countermeasures to reasonably withdraw the asset impairment provision .