试论资产减值准备对会计信息的影响及对策

The Effect of Assets Depreciation Plans on Accounting Information

资产减值准备会计使资产更符合资产的定义 ,提高了会计信息质量 ,为公众提供了比较真实的信息。但有些企业利用资产减值准备的不足 ,进行会计操纵 ,又使会计信息失真 ,阻碍了市场经济的正常运行。本文分析了资产减值准备对会计信息质量的影响 。

Keeping accounting of assets depreciation plans defines the assets more accurately and improves the quality of accounting so that the public have access to truer information. However some enterprises take advantage of the inadequate assets depreciation plan and manipulate the accounting. As a result the information in the accounts is untrue, which hampers the operation of the market economy. This paper analyzes the effect of assets depreciation plans on the quality of accounting and puts forward measures to improve the reliability of accounting information.