| 我国资产减值准备规定中存在的问题 |
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| 引用本文： | 朱俊.我国资产减值准备规定中存在的问题[J].培训与研究,2007,24(6):62-63. |
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| 作者姓名： | 朱俊 |
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| 作者单位： | 湖北第二师范学院财务处,武汉430060 |
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| 摘 要： | 现行资产减值准备规定对于遏制企业的利润操纵行为、提高会计信息质量具有重要的意义。但现行资产减值准备规定仍然存在一些问题，不仅给企业留下了利润操纵空间，而且给所得税计算和企业审计带来了负面影响。
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| 关 键 词： | 资产减值准备 所得税 审计 企业会计制度 |
| 文章编号： | 1007-1687（2007）06-0062-02 |
| 修稿时间： | 2007-02-15 |
Problems in the Regulations of Our Assets' Value-reducing Preparation |
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| ZHU Jun.Problems in the Regulations of Our Assets'''' Value-reducing Preparation[J].Training and Research-Journal of Hubei College of Education,2007,24(6):62-63. |
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| Authors: | ZHU Jun |
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| Institution: | Finance Office, Hubei Institute of Education, Wuhan 430060, China |
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| Abstract: | Current regulation of assets'Value-reducing preparation has a great significance in restraining,Profit operation of enterprises and improving the quality of a counting information However,there are some problems still exsist in it.They give enterpises some chances to operate profit as well as bring about some side-effects in counting income tax and auditing of enterprises. |
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| Keywords: | assets'value-reducing preparatine income tax auditing emterprise accounting system |
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