我国资产减值规定对盈余管理的影响分析

Impairment of assets,the provisions of impact analysis on earnings management

新的《企业会计准则》规定对固定资产、无形资产、长期股权投资、在建工程等一经提取以后年度不得转回,该准则的相关规定在一定程度上减少了上市公司利用资产减值的计提和转回进行利润操纵的空间,保证了会计资料的真实性和可比性,更符合高质量会计信息的要求。

The new ＂Enterprise Accounting Standards＂ provisions of the fixed assets,intangible assets,long-term equity investment in construction projects has been drawn can not be reversed in subsequent years,the relevant provisions of the guidelines to some extent reduce the impairment of assets of listed companies use the provision and reversal of the profit manipulation of space,to ensure the authenticity and comparability of accounting information,more in line with the requirements of high-quality accounting information.