如何防范资产减值准备计提不实

How to Prevent False Allocation of Assets Impairment

资产减值准备计提不实既会给企业造成损失,也给企业利用资产减值操纵利润留下空间。为防止计提资产减值准备不实,应健全会计制度,提高会计人员的素质,把握好谨慎性原则,发挥市场自身对盈余管理行为的约束力。尤其要加强资产减值准备的外部专业评估,提高减值准备披露的清晰度,为合理资产减值准备计提提供制度保证,以有效地避免制度性虚盈实亏,确保财务会计资料的真实性,为经营者的审慎经营以及投资者的谨慎决策提供可靠和相关的会计信息。

The false allocation of assets impairment will both make loss for enterprise and make room for enterprise to operate profits through assets impairment. So we should improve accounting system and quality of accounting personnel, carefully play the binding roles of market on earnings management, especially, promote external evaluation and disclosing clarity on assets impairment, and provide guarantee for reaserlable allocation of assets impairment, authenticity of accounting materials, and reliable and related accounting informarion for business operator and investor, and finally avoid false profit in system.