摘要
当前有很多企业利用资产减值准备随意调节利润,逃避债务,文章分析了产生这些问题的原因,提出通过建立资产减值准则等一些方法来减少企业的这些行为。
A considerable number of enterprises take advantages of asset devaluation preparation to change their profit record with the intention to dodge or abolish their debts. This paper first analyzes the causes for the phenomenon and then suggests that the enterprises' misbehavior could be prevented by making asset devaluation rules.
出处
《无锡商业职业技术学院学报》
2004年第3期66-67,共2页
Journal of Wuxi Vocational Institute of Commerce
关键词
资产减值准备
利润
职业判断
preparation for asset devaluation
profit
professional judgment
