| 资产减值准备与利润操纵 |
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| 引用本文： | 王娟,张浩.资产减值准备与利润操纵[J].十堰职业技术学院学报,2004,17(2):33-35. |
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| 作者姓名： | 王娟 张浩 |
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| 作者单位： | 中南财经政法大学,会计学院,湖北,武汉,430064 |
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| 摘 要： | 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必须解决的问题.本文将上市公司分为亏损和盈利两类,通过对上市公司利用资产减值准备操纵利润的现象透析,分析了上市公司频繁利用资产减值造假的原因,并提出现阶段有效防止上市公司利用资产减值准备造假的对策.
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| 关 键 词： | 资产减值 标准 操纵利润 |
| 文章编号： | 1008-4738(2004)02-0033-03 |
| 修稿时间： | 2004年2月15日 |
The reserve for the impaired assets and profit manipulation |
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| WANG Juan,ZHANG Hao.The reserve for the impaired assets and profit manipulation[J].Journal of Shiyan Technical Institute,2004,17(2):33-35. |
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| Authors: | WANG Juan ZHANG Hao |
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| Abstract: | The amortization of the reserve for the impaired assets has a very important influence on the quality of accounting information, but profit manipulation by using the reserve for the impaired assets has become a serious problem. This problem has to be solved urgently. This article classifies the companies for profit companies and deficit companies. By analyzing the appearances that these companies use the reserve for the impaired assets to control the profits, this paper finds out the reasons of the appearances and gives some ideas to prevent the companies from controlling the profits by the reserve for the impaired assets. |
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| Keywords: | the reserve for the impaired assets standards profit manipulation |
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