存货跌价准备对上市公司盈余管理的影响分析

Analysis on Influence on Earnings Management of the Listed Company from Inventory Devaluation Provision

企业会计准则对存货跌价准备的计提和转回没有详细的规定,为企业管理当局进行盈余管理留下了空间。在分析企业管理当局如何利用存货跌价准备调节企业利润的基础上,提出通过细化企业会计准则、改进股票发行机制、完善监管与审计机制等政策来缩小企业盈余管理空间,提升会计信息质量。

It is convenient for the enterprise management authorities to engage in earnings management because there arc no enough detail provisions for withdrawing and writing-off inventory devaluation provision in accounting standard for business enterprises. Based on the analysis of how the management authorities adjusts enterprise profit by using inventory devaluation provision, the author puts forward some polices to reduce the ability of enterprise earnings management, and improve the quality of accounting information, such as subdividing accounting standard for business enterprises, improving stock issuance mechanism, and perfecting the mechanism of supervision and audit.