盈余管理与资产减值问题研究

Earnings management and property value decrease problem research

资产减值准备的计提和转回,一直是企业管理者对企业进行盈余管理的重要手段。本文针对上市公司在利用资产减值进行盈余管理中存在的诸多问题进行研究,找出原因所在并提出相关建议,希望能够引导盈余管理发挥正面效用,完善资本市场,保护投资者利益。

Provision for impairment of assets has been an important tool for business managers to manage earnings the paper studies the problems of listed com- panies＇use of the impairment of assets in earnings man- agement, to find out why and make recommendations where, hoping to play a positive effect of earnings management,perfectcapital market and protect the in- vestors.