新《会计制度》—企业不良资产的克星

NEW ACCOUNTING SYSTEM RESTRAIN NON- PERFORMING ASSETS OF ENTERPRISE

众所周知 ,一个企业的财务会计报告反映该企业的财务状况和经营成果。但近几年来 ,由于资产中存在着大量的不良资产 ,致使财务会计报告的真实性受到影响。新《企业会计制度》的颁布 ,给资产一个新的定义 ,并要求对各项资产可能发生的损失计提资产减值准备 ,这对于遏制资产和利润的虚增有着积极的作用 ,减少了企业大量的不良资产。

As we know, a company's financial report can reflect financial conditions and management result of the company. However, the true level of financial report has been reduced recently because of great deal of non-performing assets. New accounting system gave a new definition, which has played positive role in restraining false increase of asset and profit and reduced great deal of non-performing assets.