新会计准则下对企业利润操作空间的思考

Thinking on Operation Space of Enterprise Profits under New Accounting Standard

通过对新旧会计准则关于企业资产减值不得转回对企业利润影响的比较分析，深入学习新会计准则下企业利润操纵空间的变化，有助于了解新会计准则实施的条件下，企业利润操纵空间的两面性影响。同时，提起我们的注意，加强对企业可操纵利润空间的监管，提出防范的措施。

By analyzing old and new accounting standards on impairment of assets in the company which can not be reversed impact on corporate profits, and learning change in manipulation space of corporate profit under the new accounting standards, it helps understandtwo sides influence of corporate profits operation space. It puts forward preventive measures to strengthen supervision on operation space of corporate profits.