浅析资产减值准备与利润操纵

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.本文将上市公司分为亏损和盈利两类,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.

The Reserve for The Impaired Assets and Profit Manipulation

The amortization of the reserve for the impaired assets has play a very important role in improving the quality of accounting information, but profit manipulation by using the reserve for the impaired assets has become an urgent problem be solved. This article classifies the companies into profit companies and deficit companies. By analyzing the appearances that these companies use the reserve for the impaired assets to control the profits, it points out the reasons of the frauds and presents some strategies to prevent the companies from controlling the profits by the reserve for the impaired assets.