摘要
我国企业会计制度中关于企业计提资产减值准备的规定,目的是为了避免企业资产的虚增导致利润的虚增,同时保证会计信息的真实性。但是一些上市公司却将资产减值准备演化为操纵利润、实施盈余管理的手段。本文对上市公司利用这种行为的原因进行了剖析,同时提出了一些相应的对策。
The regulation decrease account preparations of enterprise the accounting system is to avoid the empty increasing of enterprise property causes the profit empty to increase, simultaneously guaranteeing the authentic d accounting information. But some listed companies evolves actually the property depreciation preparation for the profit operation to implement eamings This article has carried on the analysis to the reason of this behavior in some listed companies, simuhaneously, having proposed some corresponding countermeasures
出处
《平顶山工学院学报》
2006年第6期44-47,共4页
Journal of Pingdingshan Institute of Technology
关键词
资产减值准备
会计信息
上市公司
操纵利润
property depreciation preparation
accounting information
listed company
profit handling
