计提资产减值准备对会计信息失真的影响

Influence of Accrual of Provisions for Asset Impairment on Accounting Information

《企业会计制度》要求企业计提八项减值准备,以降低企业的潜在风险。制度实施的本意是好的,但由于《企业会计制度》自身的原因,使实务操作具有较大的可选择空间,因此,在一定程度上为会计信息失真提供了温床,这是客观存在的,也是影响程度较大的。本文着重从制度的可选择性论述其对会计信息的影响。

The Accounting Standard for Business Enterprises stipulates that the enterprise should make eight impairment provisions in order to reduce potential risks. This regulation is intended to be helpful, yet it leaves too much room for practice, which, to a certain extent, encourages distortion of accounting information. In light of this, the paper discusses the influence of accrual of provisions on accounting information from the perspective of selectivity of system.