摘要
随着我国经济社会的发展和资本市场的成熟,企业在合理利用资产减值反映资产真实状况的同时,也存在着滥用减值调节盈余的现象,这严重地影响了会计信息的真实性,对会计信息使用者的决策产生负面作用,最终损害了相关会计信息使用者的利益。本文研究了资产减值对盈余管理的影响,并提出了防范上市公司利用资产减值操纵盈余的建议。
With the development of our social economy and the maturation of capital markets, enterprises use asset impairment to reflect actual state of asset, meanwhile exist the phenomenon of abuse the impairment to regulate thesurplus which seriously affected the authenticity of accounting information, make negative infection for accounting information user to make decision, and finally damages the interests of relevant accounting information user. This paper studies the influence of the asset impairment work on earnings management, and proposes the suggestion on preventing the public company use asset impairment to manipulate the surplus.
出处
《山西财政税务专科学校学报》
2012年第6期36-38,共3页
Journal of Shanxi Finance & Taxation College
关键词
上市公司
资产减值
盈余管理
建议
public company
asset impairment
earnings management
suggestion
