摘要
资产减值准备的计提在我国的发展还处于"初级阶段",不论在理论研究、具体规范还是实际操作中都很不完善,容易造成某些损益类账户核算内容混乱,成为上市公司盈余管理的手段。鉴于资产减值准备对会计数据的负面影响及负面影响造成的社会危害性,有必要研究资产减值准备对会计数据产生负面影响的原因,在此基础上采取相应的对策规范资产减值会计,从而既能发挥资产减值准备的谨慎性的优势,又能有效防范负面影响。
The development of provision for assets impairment in China is still in the ＂initial phase＂, there are some imperfections both in theoretical research, or practice specific norms, which is likely to cause some confusion in the contents of profit and loss account and become earnings management tool of a listed company. In view of the nega- tive impact of asset impairment accounting data and its social harm, it is necessary to study the reasons and take ap- propriate countermeasures on this basis in order to not only play the advantages of prudence, also effectively prevent the negative impact.
出处
《吉林省经济管理干部学院学报》
2012年第1期51-54,共4页
Journal of Jilin Province Economic Management Cadre College
关键词
资产减值准备
会计数据
企业会计准则
盈余管理
Impairment of assets
Accounting data
Accounting Standards
Earnings management
