浅析资产减值准备对上市公司盈余管理的影响

The Impact of Asset Impairment on Earnings Management of Listed Companies

最新的一次会计准则于2006年发布，财政部在该准则中详细规定了资产减值的确认。在上市公司实行的准则中，普遍确认相关的资产减值损失不得转回，这种规定在一定程度上限制了上市公司利用会计手段对公司财务状况进行处理．最终要根据规则合理合规的处理长期资产的减值准备。由于上市公司的资产减值往往比较复杂，因此公司如何利用好准则，在合理的范围内确认企业的财务状况和经营成果，这是上市公司有待解决的迫切问题。本文选择对比分析的方法，在分析资产减值准备对于上市公司盈余管理的影响。同时结合新准则提出的处理方法，探索最新的处理方案。从而为公司最大程度的解决公司的盈余问题以及财务状况、经营成果、现金流量问题给出最新的解决方案。

The latest accounting standard was published in 2006,-the Ministry of Finance in the guidelines specified in the asset impairment confirmation. In the guidelines adopted by the listed companies, it is generally recognized that the impairment losses on the assets concerned can not be reversed. This provision restricts the use of accounting methods to the financial situation of the Company to a certain extent, and is finally handled according to the rules and regulations Provision for impairment of long - term assets. As the impairment of listed companies is often more complex, so the company how to use good standards, within a reasonable range to confirm the financial situation and operating results, which is listed companies to solve the urgent problem. This paper chooses the method of comparative analysis to analyze the impact of asset impairment on earnings management of listed companies. At the same time, combined with the new approach to the proposed approach to explore the latest treatment program, so as to the company＇s greatest degree of solution to the company＇s earnings and financial conditions, operating results, cash flow issues given the latest solution.