【摘要】
会计制度将四项资产减值准备扩大到八项准备，其目的是能进一步使企业真实反映其资产状况,但是同时也使会计实务工作者利用资产减值准备自由操纵企业利润成为可能。资产减值准备的计提对提高会计信息质量起着十分重要的作用,但在计提的过程中,利用减值准备进行利润操纵已成为我们必需解决的问题。本文就资产减值准备与企业利润问题略作探讨。通过对上述上市公司利用资产减值准备操纵利润的现象透析,指出上市公司频繁利用资产减值造假的原因,并提出在现阶段有效防止上市公司利用资产减值准备造假的对策。
【关键词】
减值准备；利润操纵；谨慎性原则
Discusses the depreciation preparation
and the profit operation shallowly
Abstract:
The new accounting system expands four property depreciation preparation to eight preparations, its goal is can further cause the enterprise really to reflect its property condition. Simultaneously also causes accountant the practice worker to operate the enterprise profit using the property depreciation preparation possibly to become freely. The property depreciation preparation idea rises to improve the accounting information quality to play the extremely vital role. But in the process which the idea raises. Prepares using the depreciation to carry on the profit operation to become our essential solution the question. This article makes the discussion slightly on the property depreciation preparation and the enterprise profit question. Through uses the property depreciation to the above to be listed to prepare to operate the profit the phenomenon dialysis, Pointed out to be listed frequently the reason which creates a false impression using the property depreciation,
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