上市公司资产减值与盈余管理

The to be listed property depreciation and the earnings manage

2006年2月，我国公布的《企业会计准则——第8号资产减值》，明确了资产组的认定及其减值的处理，重新规定了减值损失可作转回处理。本文从会计实务角度，对各项资产减值相关规范在执行中所涉及的问题及原因进行探讨，并提出完善对策。

In February, 2006, our country announces ＂ Enterprise Accountants Criterion 8th Property Depreciation＂, has been clear about property group＇s recognizing and depreciation processing,had stipulated the depreciation loses may do returns processing. This article from accountant the practice angle,the question and the reason which involves in the execution carries on the discussion to each property depreciation correlation standard,and proposes the perfect countermeasure.