资产减值准备影响会计信息质量的问题分析

Problems Analyzing of Effect of Capital Reduce Prepare To Accounting Information Quality

本文就审计工作中发现的由于资产减值准备而影响会计信息质量的问题。提出改变资产减值准备计提的不谨慎现状;规范资产减值准备审计,加强资产减值准备计。提高会计信息质量。

In the article, Capital reduce prepare effects accounting information quality, which found it in audit work. Changing the situation of capital reduce, providing that we should prepare plan, standardize and intensify it. Increasing accounting information quality.