我国林业类上市公司资产减值与盈余管理分析

Analysis of Assets Impairment and Earnings Management in Chinas’ Forestry Listed Companies

随着经济环境的日益复杂和技术条件的不断变化,资产减值准备成为会计界关注的焦点之一。2006年2月15日财政部发布的《企业会计准则第8号——资产减值》对资产减值准则进行了全面的修改和完善,但在具体运用中仍为盈余管理留下了较大的空间。针对我国林业类上市公司特点,探讨林业类上市公司利用资产减值准备进行盈余管理的现状、原因,并提出治理对策。

Owing to the increasing complexity of economic environment and the constant change of technical conditions, assets depreciation reserve has been one of the focuses of attention in the accounting circle. Impairment of Assets Standard has been totally modified and perfected by Accounting Standards for Enterprises No.8-Asset Impairment issued by Ministry of Finance on Feb.15th, 2006, still leaving considerable space for earnings management in practical application .In view of the characteristics of China＇s forestry listed companies, the current situation, causes of earnings management of companies using asset impairment preparation are discussed with relevant control measures presented.