论文部分内容阅读
我国禁止长期资产减值损失转回,有助于减少企业利用转回长期资产减值准备操纵利润的现象,提高会计谨慎性的要求,但是却与可靠性、相关性的要求存在矛盾,从而影响会计信息质量。
The prohibition of the reversal of impairment loss of long-term assets in our country helps to reduce the requirement of enterprises to turn back the profit of long-term assets impairment reserve and enhance the cautiousness of accounting. However, it conflicts with the requirements of reliability and relativity, thus affecting Accounting information quality.