资产减值准备对会计信息的影响

Effect of Reserve Assests for Reduced-Value On Accounting Information

计提资产减值准备可更真实地反映企业资产价值和利润,但也给企业利润操纵带来可乘之机,而且从长期看并不能真正体现稳健原则。为了防止企业利用计提资产减值准备操纵利润,应不断完善《企业会计准则》、《企业会计制度》的有关规定,强化中介机构的专业监督,在企业界、会计界加强道德教育,倡导诚信为本。

Calculating and deducting the reserve assests for reduced-value can better reflect the value of assests and profit.But also it gives the possibility for enterprises to operate their profits,and it can not actually reflect the moderate principles over a long period of time.Therefore,the paper is to put forward some suggestions:Improve and perfect constantly the stipulations of Business Accounting Principles and Business Accounting Systems.Strengthen the speciality inspection of media institutions.Advocate the basic trust and cultivate morality among enterprises and accountants.