资产减值准备和利润操纵

On the Reduction of the Capital Value and the Control of Profit

计提资产减值准备是实施《企业会计制度》的一项重要内容。本文通过对计提资产减值分析,探讨如何合理计提资产减值准备,防止企业人为“操纵”利润,有效发挥这一会计政策的积极作用。

Calculating the reduction of capital value and drawing it is an important part of carrying out Accounting System in the Enterprise. To bring the accounting system to full play, this paper, based on the analysis of calculating the reduction of capital value and drawing it, explores the way to calculate the reduction of capital value and draw it reasonably, in order to prevent the enterprise from artificially controlling the profit.