| 上市公司盈余管理与资产减值问题研究 |
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| 作者姓名： | 何碧晨 |
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| 作者单位： | 广西师范大学 |
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| 摘 要： | 随着我国市场经济的发展,市场上的竞争越来越激烈,在这种形式下,上市公司对资产减值的关注大大增加,资产减值也已经成为了一种普遍现象,上市公司资产进行减值的盈余处理也会很大程度地对上市股份有限公司的正常经营发展状况和效益产生一定的影响.文章从对资产的减值和企业盈余管理的基本认识以及定义角度出发,研究了上市股份有限公司如何使...
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| 关 键 词： | 资产减值 上市公司 盈余管理 |
Research on Earnings Management and Asset Impairment of Listed Companies |
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| Authors: | He Bichen |
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| Institution: | (Guangxi Normal University,Guilin Guangxi 541000,China) |
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| Abstract: | With the development of China's market economy,the competition in the market is becoming more and more fierce.In this background,listed companies pay more attention to asset impairment,which has become a common phenomenon.The earnings treatment of assets impairment of listed companies may have a certain impact on the normal operation and development status and benefits of listed companies.From the perspective of the basic understanding and definition of asset impairment and enterprise earnings management,this paper studies the main reasons why listed companies use the impairment of enterprise assets to conduct enterprise earnings management,and finally puts forward some suggestions. |
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| Keywords: | asset impairment listed companies earnings management |
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