资产减值准备对上市公司业绩的影响

Declined Value of Asset Influncing the Achievement of Listed Company

2000年末,财政部正式颁布了《企业会计制度》,新制度对资产的定义作了调整,并将计提 的资产减值准备由四项扩展到八项,规范了资产减值准备的计提。该项改革措施提高了 企业会计信息质量,同时进一步贯彻了"谨慎性"原则。本文围绕资产减值处理中存在的 问题及对上市公司业绩影响的问题进行分析。

Financial Accounting System was issued by Chinese Financial Department on the end of 2000. The new system reviews the concept of Asse. expands the range of assets which should be shown on account of the declined value from four items to eight ones. This treatment is based upon the accounting principle of conservation and will improve the accounting information. This text is analysed around the declined value of asset and the question influenced to the achievement of listed company.