摘要
现行资产减值准备规定对于遏制企业的利润操纵行为、提高会计信息质量具有重要的意义。但现行资产减值准备规定仍然存在一些问题,不仅给企业留下了利润操纵空间,而且给所得税计算和企业审计带来了负面影响。
Current regulation of assets＇ Value - reducing preparation has a great significance in restraining, Profit operation of enterprises and improving the quality of a counting information However, there are some problems still exsist in it. They give enterpises some chances to operate profit as well as bring about some side - effects in counting income tax and auditing of enterprises.
出处
《湖北教育学院学报》
2007年第6期62-63,共2页
Journal of Hubei Institute of Education
关键词
资产减值准备
所得税
审计
企业会计制度
assets＇value -reducing preparatine
income tax
auditing emterprise accounting system
